Taxpayer Compliance in SMEs Sector: A Theory of Planned Behavior
نویسندگان
چکیده
منابع مشابه
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...
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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,...
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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...
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Research dealing with various aspects of the theory of planned behavior (Ajzen, 1985, 1987) is reviewed, and some unresolved issues are discussed. In broad terms, the theory is found to be well supported by empirical evidence. Intentions to perform behaviors of different kinds can be predicted with high accuracy from attitudes toward the behavior, subjective norms, and perceived behavioral cont...
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ژورنال
عنوان ژورنال: Jurnal Keuangan dan Perbankan
سال: 2018
ISSN: 2443-2687,1410-8089
DOI: 10.26905/jkdp.v22i2.1561