Taxpayer information assistance services and tax compliance behavior
نویسندگان
چکیده
منابع مشابه
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 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 کاملPredicting 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 کاملEfficient tax reporting: The effects of taxpayer information services
As policy makers recognize the complexity of the tax system can result in some “evasion” being due to errors, there has been increasing focus on the role of taxpayer services as a tool in the enforcement regime. Such programs can improve the image of the tax agency but the critical issue is the effect on tax reporting. While the earlier focus has been on tax evasion, tax overreporting is also a...
متن کاملAmbiguity 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 کاملذخیره 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: Journal of Economic Psychology
سال: 2010
ISSN: 0167-4870
DOI: 10.1016/j.joep.2010.03.018