The Impact of Outcome Orientation and Justice Concerns on Tax Compliance
Author: Michael Wenzel
Publisher:
Published: 2001
Total Pages: 53
ISBN-13: 9780642768056
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Determinants of Tax Compliance
Author: Darcie Marie Costello
Publisher:
Published: 2014
Total Pages:
ISBN-13:
DOWNLOAD EBOOKThe final study included in this research examines the role of system justification in a tax setting. This theory predicts that perceived dependency upon the tax system will improve compliance. Dependence on the tax system is introduced by describing hypothetical taxpayers as dependent upon tax refunds they receive after qualifying for tax credits and tax deductions. This study specifically examines the interaction between system dependence and audit risk. It finds that under certain conditions, system dependence mitigates the positive relationship between low audit risk and tax evasion.
Tax Compliance and Tax Morale
Author: Benno Torgler
Publisher: Edward Elgar Publishing
Published: 2007
Total Pages: 314
ISBN-13:
DOWNLOAD EBOOKThe question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens' attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens' willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
Why People Pay Taxes
Author: Joel Slemrod
Publisher:
Published: 1992
Total Pages: 361
ISBN-13: 9780472103386
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Tax Compliance
Author: Ashley Beckett Soliz
Publisher:
Published: 2015
Total Pages: 96
ISBN-13:
DOWNLOAD EBOOKIn a voluntary tax system, taxpayers have an opportunity to avoid or evade paying taxes. The reasons for and the causes of noncompliance are expansive. One way to increase revenue to the government without increasing taxes is to focus on deterring tax evasion and tax underreporting. The purpose of this study was to examine the effects on tax compliance of the taxpayer’s ethical orientation and perceived financial risk, as well as the role of the tax preparer in the compliance decision. This research adds to the current tax compliance literature by investigating (in an experimental setting) the role of the tax preparer in situations where income is not reported to a third party and the tax law is clear, yet noncompliance still occurs. Additionally, this study improves upon previous studies by incorporating an income-earning task, rather than participants receiving an endowment or being given a hypothetical tax scenario. By having participants earn income, the study provides participants with the same sense of income ownership that real-world taxpayers would typically experience. Finally, this study improves upon current studies measuring risk by incorporating a domain specific risk perception measurement scale. For an individual, perceived risk may vary across different risk domains. Therefore, it is beneficial to use a financial risk perception measure, rather than a general measure of risk that includes nonfinancial items. I find a significant main effect regarding the enforcement message of the tax preparer. Individuals receiving a high enforcement message are significantly more compliant than individuals receiving a low enforcement message. Additionally, I find a significant interaction between taxpayer financial risk perception and ethical orientation, implying that the impact of ethical orientation on tax compliance depends on the level of the individual’s financial risk perception. Specifically, when financial risk perception is low, tax compliance does not differ based on the level of an individual’s ethical reasoning. However, when an individual perceives financial risk to be high, individuals with low ethical reasoning are significantly less compliant than individuals with high ethical reasoning. With regard to absolute compliance, the study demonstrates a significant positive relationship between 100% compliance and high ethical reasoning. Policymakers and regulators may be able to use this information in developing more effective means to increase individual tax compliance.
Economic and Social Implications of Information and Communication Technologies
Author: Bayar, Yilmaz
Publisher: IGI Global
Published: 2022-12-19
Total Pages: 334
ISBN-13: 166846621X
DOWNLOAD EBOOKEnormous developments have been made in the field of information and communication technologies (ICT) during the past four decades as ICT has spread rapidly in the world and become a significant part of daily life for economic units. ICT development and penetration are continuing to affect all aspects of societies and have led to significant changes in almost all disciplines such as education, environment, economics, management, energy, health, and medical care. Economic and Social Implications of Information and Communication Technologies explores the economic and social implications of ICT development and penetration from a multidisciplinary perspective. Covering key topics such as sustainability, public health, and economic growth, this reference work is ideal for managers, industry professionals, researchers, scholars, practitioners, academicians, instructors, and students.
Tax Fairness and Folk Justice
Author: Steven M. Sheffrin
Publisher: Cambridge University Press
Published: 2013-10-28
Total Pages: 263
ISBN-13: 1107276284
DOWNLOAD EBOOKWhy have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.
Handbook of Social Justice Theory and Research
Author: Clara Sabbagh
Publisher: Springer
Published: 2016-02-08
Total Pages: 513
ISBN-13: 1493932160
DOWNLOAD EBOOKThe International Society for Justice Research (ISJR) aims to provide a platform for interdisciplinary justice scholars who are encouraged to present and exchange their ideas. This exchange has yielded a fruitful advance of theoretical and empirically-oriented justice research. This volume substantiates this academic legacy and the research prospects of the ISJR in the field of justice theory and research. Included are themes and topics such as the theory of the justice motive, the mapping of the multifaceted forms of justice (distributive, procedural) and justice in context-bound spheres (e.g. non-humans). It presents a comprehensive "state of the art" overview in the field of justice research theory and it puts forth an agenda for future interdisciplinary and international justice research. It is worth noting that authors in this proposed volume represent ISJR's leading scholarship. Thus, the compilation of their research within a single framework exposes potential readers to high quality academic work that embodies the past, current and future trends of justice research.
Tax Morale What Drives People and Businesses to Pay Tax?
Author: OECD
Publisher: OECD Publishing
Published: 2019-09-11
Total Pages: 68
ISBN-13: 9264755020
DOWNLOAD EBOOKUnlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
The Routledge Companion to Tax Avoidance Research
Author: Nigar Hashimzade
Publisher: Routledge
Published: 2017-10-02
Total Pages: 476
ISBN-13: 1317377087
DOWNLOAD EBOOKAn inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.
