Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Cost Uncertainty and Taxpayer Compliance

The existence of a private cost borne by audited taxpayers affects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers’ income and that associated with the taxpayers’ idiosyncratic attitude towards tax compliance. Moreover, the inspection policy can be exposed to some randomness from the taxpayer...

متن کامل

Predicting Aggregate Taxpayer Compliance Behavior

The IRS seeks to be able to estimate the impact that its service and enforcement interventions have on the voluntary compliance of taxpayers. A key method for doing that is to conduct field experiments among taxpayers as they respond to their real tax obligations. A typical experimental design includes tracking the behavior of both a test group and a control group, which are sufficiently identi...

متن کامل

Multi-Agent Simulation of Taxpayer Reporting Compliance

This paper describes the development of the Individual Reporting Compliance Model (IRCM), an agent-based model for simulating tax reporting compliance in a community of 85,000 U.S. taxpayers. IRCM design features include detailed tax return characteristics, behavioral components (e.g., taxpayer learning), formal and informal social networks, and tax agency enforcement measures (e.g., audits and...

متن کامل

Ambiguity about Audit Probability, Tax Compliance, and Taxpayer Welfare

We show that an increase in uncertainty about the probability of being audited (ambiguity) increases tax compliance for ambiguity-averse taxpayers but reduces compliance for ambiguity lovers. Because experimental evidence reveals considerable heterogeneity with respect to ambiguity preferences, we conclude that fostering uncertainty about the probability of being audited may not be an effective...

متن کامل

Taxpayer information assistance services and tax compliance behavior

The traditional “enforcement” paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies in recent years is the recognition that this paradigm is incomplete. Instead, a revised “service” paradigm recognizes the role of enforcement,...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: International Journal of Financial Research

سال: 2019

ISSN: 1923-4031,1923-4023

DOI: 10.5430/ijfr.v10n5p420