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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
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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
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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
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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
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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
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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
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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
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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
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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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Firms response to tax enforcement through audits
Agostini, Claudio; Atal, Juan Pablo; Repetto, Andrea - 2018
Persistent link: https://www.econbiz.de/10011961270