Similar cases and similarly situated taxpayers are to be treated in a similar manner with each having the opportunity to have their interests heard and considered. Penalty relief is to be viewed from the perspective of fair and impartial enforcement of the tax laws in a manner that promotes...

This research focuses on the advancement of the Compliance function within banks, investment and insurance companies and on the effect of applying Community regulations as called for by the MiFID Directive. Eighty four financial intermediaries: banks, investment companies and insurance companies...

Do automated or artificial intelligence systems follow the law? What design choices can the law make to encourage legal compliance by robots? Tax law has some experience with these questions. Algorithmic tax compliance robots, such as TurboTax or H&R Block Online, appear to break taxpayer data...

International events over the last several months have propelled the importance of whistleblowers to the forefront. It is increasingly evident that a whistleblower's information has immense value for society. Yet, for years, such individuals have been the victims of retaliation, as they commonly...

In the finance industry, risk compliance has become an important issue after numerous policy violations resulting in significant costs for financial institutions and society as a whole. Little evidence currently exists on the drivers of non-compliant behavior. We run a lab-in-the-field...

On August 26, 2013 the Ministerial Order on Modalities of Use of Certified Electronic Billing Machine, No. 002/23/10TC of 31/07/2013, was published in the Official Gazette of Rwanda. This Order has set loose a technology revolution in VAT compliance that promises business efficiencies, and...

What happens when the tax authority increases enforcement in one tax with the level of compliance in other taxes? The very little evidence available is not conclusive. This paper presents a very simple analytical model that shows the conditions under which spillovers could be positive or...

At the headline level, the role of the Australian Taxation Office is to administer tax, excise and superannuation laws that fund public services for Australians and give effect to social and economic policy.But what does that say about our role in practical terms? How do we go about achieving...

Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy

Tax revenue in many low-income countries is inadequate for funding government investment in infrastructure and public services. This paper examines two dimensions of low state capacity that hinder tax collection: the inability to ascertain the tax base (detection capacity) and the inability to...