منابع مشابه
Tax Compliance, Tax Compliance, Tax Morale, and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
متن کاملTax Compliance, Tax Morale and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
متن کاملTaxpayer 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 کاملTaxpayer Information Assistance Services and Tax Reporting Behavior
* The research reported here was partially funded by the IRS (TIRNO – 07 – P – 00683). The views expressed are those of the authors, and do not reflect the opinions of the Internal Revenue Service (IRS) or of any researchers working within the IRS. An earlier version of this paper, with pilot data only, was presented at the 2007 IRS Research Conference, under the title " I'm From the IRS and I'...
متن کاملTax Compliance Under Tax Regime Changes
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade more taxes after the reform. Second, a reform ...
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ژورنال
عنوان ژورنال: AEA Papers and Proceedings
سال: 2020
ISSN: 2574-0768,2574-0776
DOI: 10.1257/pandp.20201041