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Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 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/10010956159

Self-serving bias and tax morale

Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - arqus - Arbeitskreis Quantitative Steuerlehre - 2014

Persistent link: https://www.econbiz.de/10010956317

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

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

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

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

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

Presumptive Collection : A Prospect Theory Approach to Increasing Small Business Tax Compliance

Thomas, Kathleen DeLaney - 2014

Persistent link: https://www.econbiz.de/10013063158

Fixing Distortions in Taxpayer Behavior : Optimal Tax Compliance Regarding Unknown Basis

Herzig, David - 2011

In order to have optimal tax compliance in the field of tax reporting, under our current paradigm, we need clearly articulated but salient standards for record keeping. The popular belief that taxpayers do not need to keep adequate records creates a behavior distortion of noncompliance. This...

Persistent link: https://www.econbiz.de/10013127347

Optimal Tax Compliance and Penalties When the Law is Uncertain

Logue, Kyle D. - 2007

This article examines the optimal level of tax compliance and the optimal penalty for noncompliance in circumstances in which the substance of the tax law is uncertain that is, when the precise application of the Internal Revenue Code to a particular situation is not clear. In such situations, a...

Persistent link: https://www.econbiz.de/10014054033