Determinants of tax compliance
WebMar 3, 2024 · ABSTRACT In this paper, we perform an empirical analysis on the determinants of tax morale in former Yugoslavian countries, including both individuals’ attributes and contextual variables. We use survey data from the 2008 European Values Study as well as fiscal and economic macro-data. Our results reveal that the outcomes … WebDETERMINANTS OF TAX COMPLIANCE: EVIDENCE FROM THE 1997 ARKANSAS TAX PENALTY AMNESTY PROGRAM ABSTRACT For decades, tax researchers have investigated why some people pay taxes and others do not. Through experiments, random surveys, and available tax databases, researchers have
Determinants of tax compliance
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WebThe slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and WebJan 1, 2024 · Tax Compliance and Theories of Compliance “Questions about tax compliance are as old as taxes themselves and will remain an area of discovery as long as taxes exist” (Torgler 2006, p.82).While most researchers in the area of taxation view compliance as a measure of taxpayers’ conformity to tax rules as well as regulations, …
WebHere, the intrinsic motivation to pay tax (that is, tax morale) will determine the level of compliance with reporting requirements (Fakile, 2011).Moreover, taxpayers are expected to intentionally comply with their tax responsibilities in accordance to the tax laws as specified. 2.3 The Concept Of Tax Compliance The problem of tax compliance is ... WebAlabede et al. (2011) descriptively explored the determinants of tax compliance behaviour in Nigeria without empirical depth and focus on the SMEs. Aladejebi (2024) published a study on tax compliance by focusing on SMEs resident in Lagos and used the simple mean score to determine the extent of SMEs compliance to payment of certain classes of ...
WebIn testing the Hypothesis, it was done at a 95% confidence interval with an alpha of 0.05 and the results revealed that there is a significant relationship between determinant and tax compliance. Keywords: Tax compliance, Tax rate, and Tax information CHAPTER ONE INTRODUCTION 1.1 Background of the study WebKeywords: Bahir Dar city administration; Determinants of tax compliance; Tax compliance Introduction Tax is a mandatory charge imposed by the government without any expectation of quid pro quo. In other words, tax is a compulsory payment by the people to the government for which there is no direct return to the taxpayers [1].
WebApr 6, 2024 · The following is a summary of Kirchler et al.'s (2008a) framework for tax compliance. The 'slippery slope' framework distinguishes two forms of compliance.
WebAbstract. This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most important sources of the government that make it possible to finance infrastructure, investment ... slushy machine reviewssolar panels on iss outputWebtax compliance. Tax compliance is driven by a psychological contract between citizens and a tax authority (Feld and Frey, 2007). Tax compliance is influenced by personal … solar panels on installments in pakistanWebJan 1, 2024 · The study attempted to identify the determinants of tax compliance cost using a survey of 132 SMEs in Ghana. From the analysis of three models and OLS … slushy machine salesWebThis paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical ... solar panels online shop indiaWebAlabede et al. (Citation 2011) descriptively explored the determinants of tax compliance behaviour in Nigeria without empirical depth and focus on the SMEs. Aladejebi (Citation 2024) published a study on tax compliance by focusing on SMEs resident in Lagos and used the simple mean score to determine the extent of SMEs compliance to payment of ... slushy magic ispotWebThe relationship between education and tax compliance have also attracted conflicting findings. Previous literatures have identified four measures of education in providing in-depth understanding about the misunderstandings surrounding the impact of educational variables on taxpayers’ compliance behaviors. ... Determinants of Tax Evasion: A ... solar panels on lawn