THE EFFECT OF TAX UNDERSTANDING, TAX RATES, TAX INCENTIVES AND TAX SANCTIONS ON TAX PAYERS COMPLIANCE OF MSME IN NGAWI DURING THE COVID-19 PANDEMIC

The Effect of on tax professionals ' perception of tax complexity on tax compliance behavior

Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...

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...

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...

Optimization Of The Competitive Model Of The Government And Tax Payer Under The Condition Of The Possible Existence Of Error In Auditing The Tax Payers Income Tax Report

Tax 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 ...