by Bruno S. Frey (University of Zurich) and Lars P. Feld (Philipps-University of Marburg) (this version 11 September 2003) Abstract The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: it predicts too little evasion and produces unsatisfactory econometric parameter estimates. The model is extended by ...

The purpose of this study is to determine the influence perceptions tax corruption, quality fiscus services, organizational climate, attitude fiscus, and motivation taxpayers on taxpayer compliance. population in were individual registered with Ternate KPP a sample 93 respondents. analysis tool used multiple linear regression using SPSS 26. results showed that climate had positive effect compli...

Tax resistance takes two major forms, namely tax avoidance and tax evasion both of which diminish a government’s tax receipts. Limited research on taxpayers’ perceptions has been conducted in South Africa. A study was undertaken in order to determine the perceptions of South African taxpayers about various aspects with regard to taxation. There are no standardised scales to measure taxpayers’ p...

We study the effects of the tax burden on tax evasion both theoretically and experimentally. We develop a theoretical framework of tax evasion decisions that is based on two behavioral assumptions: (1) taxpayers are endowed with reference dependent preferences that are subject to hedonic adaptation and (2) in making their choices, taxpayers are affected by ethical concerns. The model generates ...

This paper highlights how information dissemination or information sharing between the authority (in this case, is the Inland Revenue Board Malaysia IRBM) and the community at large would to certain extent influence their perceptions on the fairness of the income tax system. Specifically, this paper investigates perceptions of individual taxpayers on the fairness of the income tax system in Mal...

This paper uses newly available data from the IRS to assess the distributional consequences of U.S. federal income tax noncompliance for the tax year 2001. We fi nd that, when taxpayers are arrayed by their estimated “true” income, defi ned as reported income adjusted for underreporting, the ratio of aggregate misreported income to true income generally increases with income, although it peaks ...

This Case Study will be used in order to investigate and establish the importance of role of Management Information System in time saving during the payment of automobile tax in Sindh through e-filling methods. Moreover it will also highlight the important factors which are involved as barriers and limit the role of MIS in time saving techniques. The approach which is used in this case study is...