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Tax Ethics and Tax Compliance : Exploring the Opinions of Tax Professionals of India

Lodha, Shilpa - 2018

development. India, being a large and rapidly emerging economy, has very strict laws regarding taxation. But still the government … explore the awareness regarding tax evasion in India, its prevalent methods and the factors causing tax evasion in India. For …-tested questionnaire was distributed to collect data. Apart from the methods of tax evasion in India, the respondents were also asked to …

Persistent link: https://www.econbiz.de/10012914167

Tax practitioners : advocates of compliance or avoidance?

Kirui, Benard Kipyegon - 2016

Tax practitioners alongside taxpayers and tax authorities are the major actors in a tax compliance system. They assist the government to enforce tax law when it is unambiguous but exploit tax law to the detriment of compliance when the tax rules are ambiguous. Using a sample of 13 listed...

Persistent link: https://www.econbiz.de/10011773741

Seeking professional help : how paid preparers decrease tax compliance

DeBacker, Jason; Heim, Bradley T.; Anh Tran; Yuskavage, … - In: National tax journal 77 (2024) 2, pp. 229-261

Persistent link: https://www.econbiz.de/10014633956

Equilibrium enforcement and compliance in the presence of tax practitioners

Reinganum, Jennifer Freidel - In: The journal of law, economics, & organization 7 (1991) 1, pp. 163-181

Persistent link: https://www.econbiz.de/10001104829

Expert intermediaries and legal compliance : the case of tax preparers

Klepper, Steven - In: The journal of law & economics 34 (1991) 1, pp. 205-229

Persistent link: https://www.econbiz.de/10001111213

An examination of taxpayer preference for aggressive tax advice

Hite, Peggy A. - In: National tax journal 45 (1992) 4, pp. 389-403

Persistent link: https://www.econbiz.de/10001140185

The Role Tax Preparers Play in Taxpayer Compliance : An Empirical Investigation with Policy Implications

Leviner, Sagit - 2012

In January 2010, the IRS published its Return Preparer Review Final Report, recommending extensive increases in oversight of the tax return preparer industry. These increases in oversight are suggested to be achieved through numerous measures, including preparer registration, competency testing,...

Persistent link: https://www.econbiz.de/10013116862

Tax preparers and tax evasion : punishing tax payers or tax preparers?

Marchese, Carla; Venturini, Andrea - In: FinanzArchiv : European journal of public finance 76 (2020) 2, pp. 191-214

Persistent link: https://www.econbiz.de/10012602320

The role of information aggregators in tax compliance

Kaçamak, A. Yeliz - In: International tax and public finance 29 (2022) 2, pp. 237-285

Persistent link: https://www.econbiz.de/10013186537

Reaction to ambiguity as a signal for tax reporting aggressiveness : evidence from German income tax return data

Kühne, Daniela - 2020

This study introduces and tests the applicability of a signal for individual tax reporting aggressiveness using German income tax return data. Tax aggressiveness is often defined as dealing with uncertainty - or more precisely: ambiguity - in an exploitative manner. In other words, firms and...

Persistent link: https://www.econbiz.de/10012285808

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