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Tax Compliance (tax + compliance)
Selected Abstracts"Training in Citizenship": Tax Compliance and ModernityLAW & SOCIAL INQUIRY, Issue 3 2007Assaf Likhovski Do the attempts of modern states to foster tax compliance reflect wider attributes of modernity? This article analyzes the history of the creation of a tax compliance culture in Israel of the 1950s and the various practices, techniques, and discourses that were deployed by the state to create model taxpaying citizens. It shows how the specific history of tax compliance can be understood as part of a wider phenomenon: the desire of modern states to create self-policing, normalized subjects. By interpreting the history of tax compliance critically, as part of the attempt of the state to control its citizens, the article suggests a new way of understanding the history of twentieth-century tax compliance generally and more specifically the history of judicial attempts to tackle tax evasion and tax avoidance. [source] Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial EconomyAMERICAN JOURNAL OF POLITICAL SCIENCE, Issue 1 2010Douglas A. Hibbs How do government-supplied institutional benefits and the taxation and regulation of producers affect the propensity of private firms to enter the unofficial economy and evade taxation? We propose a model in which the incentive of firms to operate underground depends on tax rates relative to firm-specific thresholds of tax toleration that are decisively affected by quality of governance,in particular by the presence of high-grade institutions delivering services enhancing official production that anchor profit-maximizing firms to the official economy. Some key predictions of the model concerning the determinants of firms' tax toleration and tax compliance receive broad support from empirical analyses of enterprise-level data from the World Bank's World Business Environment Surveys. [source] Use and Misuse of Tax Compliance Costs in Evaluating the GSTTHE AUSTRALIAN ECONOMIC REVIEW, Issue 3 2001Binh Tran-Nam This article examines the use of tax compliance costs in evaluating tax reform and seeks to demonstrate that the Government's current approach is flawed. [source] Imperfect Tax Compliance and the Optimal Provision of Public GoodsBULLETIN OF ECONOMIC RESEARCH, Issue 1 2003Alessandro Balestrino Our aim in this paper is to investigate whether the presence of imperfect income tax compliance affects the optimal provision of public goods within a framework in which public expenditure is financed by a general income tax that also accomplishes redistributive goals. We first derive the income tax structure, and then a generalized Samuelson rule. We argue that, under imperfect income tax compliance, it is desirable to distort public,good supply downwards, in the sense that the sum of marginal rates of substitution between public and private consumption must exceed their marginal rate of transformation. [source] ,But everyone else is doing it': a closer look at the occupational taxpaying culture of one business sectorJOURNAL OF COMMUNITY & APPLIED SOCIAL PSYCHOLOGY, Issue 3 2008Julie S. Ashby Abstract When individuals embark on their careers they not only become acculturated into their occupational sectors' day-to-day norms and practices, but also their taxpaying ones. Although the research on taxpaying cultures is still in its infancy, understanding more about taxpaying cultures could improve our understanding of the processes underlying tax compliance. To this end, this study aimed to build a detailed picture of the taxpaying culture (i.e. the norms and values) of one business sector,the hairdressing/beauty industry. Nineteen small business and self-employed hairdressers/beauticians were interviewed and a variant of Grounded theory was used to uncover the main themes that ran through the interviews as a whole. The main themes that emerged,which appear to characterize this sector's culture,include a reliance on accountants/tax advisors, the notion of an acceptable level of cash-in-hand payments, and the use of different mental accounts for different types of income. Although some of these themes have already arisen in the small business literature they have often been couched in individualistic terms. We build a case that these issues are more cultural than individual,they are tied to occupational group membership as they are socially constructed within occupational groups and are a key component of the group's taxpaying culture. Implications and directions for future research are discussed. Copyright © 2007 John Wiley & Sons, Ltd. [source] Tax Amnesties, Justice Perceptions, and Filing Behavior: A Simulation StudyLAW & POLICY, Issue 2 2010SILVIA RECHBERGER A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they "deserve") and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance. [source] Constructing Compliance: Game Playing, Tax Law, and the Regulatory StateLAW & POLICY, Issue 1 2007SOL PICCIOTTO This article proposes a rethinking of approaches to compliance, extending perspectives that view regulation as an interactive or reflexive process mediated by sociolinguistic practices. These suggest that the meaning of rules is not fixed ex ante, but may emerge and change through such interactions, which therefore actually help to construct what it means to comply. The analysis supports proposals to base tax law on purposive general principles combined with detailed rules. However, it suggests that this should be the approach adopted for the tax code as a whole, instead of focusing mainly on the merits of a general anti-avoidance principle, as some of the recent debates have done. The article explores the question of interpretation of rules and the problem of avoidance and game playing. It reexamines the issue of the indeterminacy of rules and relocates it within the context of professional and regulatory practices, suggesting that it is these interactions that construct the meaning of rules and hence of compliance. The analysis is applied to income taxation, to sketch out how the international tax system has been constructed through the interaction of contending views of fairness in the allocation of tax jurisdiction, while in the process becoming refined into a formalist and technicist process of game playing. It argues that the central factor in this process has been the inherent contestability of the core concepts of international taxation, the rules on corporate residence and source of income. The article concludes by considering some of the current proposals for improving tax compliance, in particular by reducing complexity, improving clarity, and the use of broad principles. [source] "Training in Citizenship": Tax Compliance and ModernityLAW & SOCIAL INQUIRY, Issue 3 2007Assaf Likhovski Do the attempts of modern states to foster tax compliance reflect wider attributes of modernity? This article analyzes the history of the creation of a tax compliance culture in Israel of the 1950s and the various practices, techniques, and discourses that were deployed by the state to create model taxpaying citizens. It shows how the specific history of tax compliance can be understood as part of a wider phenomenon: the desire of modern states to create self-policing, normalized subjects. By interpreting the history of tax compliance critically, as part of the attempt of the state to control its citizens, the article suggests a new way of understanding the history of twentieth-century tax compliance generally and more specifically the history of judicial attempts to tackle tax evasion and tax avoidance. [source] Direkte Demokratie, Steuermoral und Steuerhinterziehung: Erfahrungen aus der SchweizPERSPEKTIVEN DER WIRTSCHAFTSPOLITIK, Issue 1 2007Gebhard Kirchgässner Especially in German-speaking countries, tax morale is often mixed with tax compliance. But the first is a moral conviction while the second denotes actual behaviour, and both do not necessarily need to be congruent. Then it is shown how direct popular rights empower Swiss citizens to influence their tax burden. Finally, we discuss the impact of direct popular rights on tax morale and on tax compliance as well as the impact of the trust between citizens and tax authorities on the latter. It is shown that direct democracy leads to higher tax morale and compliance, even if tax morale is today rather low in Switzerland compared to other countries. [source] The Revenue Impact of Repeated Tax AmnestiesPUBLIC BUDGETING AND FINANCE, Issue 3 2007HARI SHARAN LUITEL Proponents argue that tax amnesties raise revenue both in the short and long run, by bringing former nonfilers back into the tax system. Opponents contend that amnesties produce little short-run revenue and weaken incentives for long-run tax compliance. However, over the last 21 years, 27 states offered tax amnesties for a second or third time. While previous research has estimated the impact of specific tax amnesties, none have estimated how the impact changes when offered repeatedly. We find that these additional tax amnesties generate less short-run revenue than predecessors and tend to magnify revenue losses associated with disincentives for long-run tax compliance. [source] Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial EconomyAMERICAN JOURNAL OF POLITICAL SCIENCE, Issue 1 2010Douglas A. Hibbs How do government-supplied institutional benefits and the taxation and regulation of producers affect the propensity of private firms to enter the unofficial economy and evade taxation? We propose a model in which the incentive of firms to operate underground depends on tax rates relative to firm-specific thresholds of tax toleration that are decisively affected by quality of governance,in particular by the presence of high-grade institutions delivering services enhancing official production that anchor profit-maximizing firms to the official economy. Some key predictions of the model concerning the determinants of firms' tax toleration and tax compliance receive broad support from empirical analyses of enterprise-level data from the World Bank's World Business Environment Surveys. [source] Imperfect Tax Compliance and the Optimal Provision of Public GoodsBULLETIN OF ECONOMIC RESEARCH, Issue 1 2003Alessandro Balestrino Our aim in this paper is to investigate whether the presence of imperfect income tax compliance affects the optimal provision of public goods within a framework in which public expenditure is financed by a general income tax that also accomplishes redistributive goals. We first derive the income tax structure, and then a generalized Samuelson rule. We argue that, under imperfect income tax compliance, it is desirable to distort public,good supply downwards, in the sense that the sum of marginal rates of substitution between public and private consumption must exceed their marginal rate of transformation. [source] | |||||||||||||