Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT FORUM ON TAX ADMINISTRATION: SMALL/MEDIUM ENTERPRISE (SME) COMPLIANCE SUBGROUP Information Note Understanding and Influencing Taxpayers’ Compliance Behaviour

The Effect of Taxpayer Service Provision on Tax Compliance for Large Taxpayers in Jamaica

This research examines the effect of the provision of taxpayer services on filing and payment of the corporate income tax (CIT) and general consumption tax (GCT) for large taxpayers in Jamaica. We focus on the taxpayer’s decision to file and pay taxes conditional on their reporting decision. These are important margins of response particularly in developing countries with relatively weak tax ad...

Traders, Taxpayers, Citizens

This article argues that it was through their common relationship to the commercial environment formed by the city that the independent lower middle classes were able to construct a collective identity. The article examines these identities first in the context of a comparison between Rome and Milan, and then within the provincial towns of Lombardy. It suggests that the concern of the petite bo...

Factors Affecting Tax Compliance of Taxpayers: The Role of Tax Officer The Case of Istanbul and Canakkale*

a Assoc.Prof.,Canakkale Onsekiz Mart University, Biga Faculty of Economy and Administrative Sciences, Canakkale, Turkiye, [email protected] b Res. Assist., Uludag University, Faculty of Economy and Administrative Sciences, Bursa, Turkiye, [email protected] c Res. Assist., PhD., Uludag University, Faculty of Economy and Administrative Sciences, Bursa, Turkiye, [email protected] Abstrac...

Modeling, Survey the Nash Equilibrium and Optimal Tax Fine Rate Determine in the Game of Taxpayers and Tax Affairs Organization

Todays, the importance of taxes as the main source of government revenue has been approved by economic policymakers and therefore, designing an optimal tax system to achieve this subject is essential. Governments are looking for ways to receive their target taxes from taxpayers at the lowest possible cost and at the declaration tax. Taxpayers, on the other hand, seek to postponed their taxes as...