taxpayer an expectation of a fresh start toward future tax compliance.Unfortunately, public perception may not correspond with … the IRS's goals. A casual Internet search reveals dozens of websites promising to settle tax debts for pennies on the … education-driven OIC model could transform taxpayer-offerors into ambassadors who promote norms of tax compliance in low …

a novel argument to extend this line of reasoning to encourage better compliance with the tax laws. In making this …' interactions with the tax system. For example, the IRS could allow taxpayers to easily record their income and deductions online … websites to be user-friendly encourages their use, making the tax system more user-friendly should attract more voluntary …

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 … December 2019 to 15th February, 2020. The results of the ordered logistic regression model reveal that the fairness, tax …

tax system does not exist for statutes, regulations, codes, enforcement, assessments, collection, redistribution … income tax system exists for people. People like you, me, and all our loved ones including spouses, partners, parents, kids … under our roofs. The tax system is about current and future generations who live and work in America, and even those who don …

poverty. The tax-to-GDP ratio is low relative to other emerging market economies. The difficulty is to raise revenues without … denting growth or worsening inequality. Successive reforms have modernised the tax administration and increased the number of … taxpayers. Nonetheless, raising compliance is an ongoing challenge and investing in the tax administration rightly remains a …

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they … to evade taxes, they nevertheless increase tax revenues net of administrative costs. I confirm the importance of … administrative costs in a survey of German competent local tax authorities. I then test the effects of voluntary disclosure on the …

, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires … measures to mitigate these risks. EFDs should not be construed as the “silver bullet” for improving tax compliance: as with any …

This Study contains Value Added Tax (VAT) Gap estimates for 2018, fast estimates using a simplified methodology for … increasing tax compliance remained favourable. We estimate that the VAT total tax liability (VTTL) in 2018 increased by 3 …

In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2016, as well as updated estimates … terms, the VAT Gap share of the VAT total tax liability (VTTL) dropped to 12.3 percent from 13.2 percent in 2015, and is the …