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Thursday, July 30, 2020 | History

2 edition of determinants of income tax compliance found in the catalog.

determinants of income tax compliance

Marsha Blumenthal

determinants of income tax compliance

evidence from a controlled experiment in Minnesota

by Marsha Blumenthal

  • 61 Want to read
  • 4 Currently reading

Published by National Bureau of Economic Research in Cambridge, MA .
Written in English

    Subjects:
  • Taxpayer compliance -- Minnesota -- Econometric models.

  • Edition Notes

    StatementMarsha Blumenthal, Charles Christian, Joel Slemrod.
    SeriesNBER working paper series -- working paper 6575, Working paper series (National Bureau of Economic Research) -- working paper no. 6575.
    ContributionsChristian, Charles William, 1951-, Slemrod, Joel., National Bureau of Economic Research.
    The Physical Object
    Pagination39 p. ;
    Number of Pages39
    ID Numbers
    Open LibraryOL22403036M

    Literatures have indicated that the tax compliance decision of taxpayers will be affected by a number of factors like penalty, tax system fairness, tax rate, probability of detection and being audited, etc. Itargues that the tax authorities shall have to keep the tax system to be fair, maintain appropriate levels of penalty, rather than merely relying on carrot and stick approach the government and the tax administrative Cited by: more comprehensive empirical analysis of tax compliance in the selected African countries. The study of determinants of tax compliance behavior in Africa is not only of academic interest. It is also important for policy makers. Attempts to broaden the tax base should build on insights.

    Therfore, examinenig determinants of tax compliance behaviour, depends on identifying factors that affect tax complaince behaviour and hence understanding the rationale for low level of tax revenue of the small business sector pose remedial mechanisms to correct the previling problems od taxAuthor: Mohammed Hamza Ali. Personal Income Tax Management Act (ITMA) Company Income Tax Act (CITA) The Determinant of Tax Compliance 60 Tax Payers Obligation and Compliance 61 References 63 Records can be forged and books can be cooked, so the revenue agent must adopt a .

    Stage 4 examines taxpayers’ compliance determinants more widely than tax knowledge. Nine variables were tested in Stage 4. Control variables were added in both Stage 3 and Stage 5 in order to assess whether the inclusion of control variables significantly affects tax compliance by: However, Individual Tax Morale, report of income tax, and public quality governance were not significantly at 5 % significance level affect non-tax compliance. Therefore, researcher recommended, the outcomes of the study may inform policymakers about the determinants of non-tax compliance behavior of tax payers in the Hosanna town and helps to Author: Dereje Lemma Lalisho.


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Determinants of income tax compliance by Marsha Blumenthal Download PDF EPUB FB2

The Determinants of Individual Income Tax Compliance: Estimating The Impacts of Tax Policy, Enforcement, and IRS Responsiveness 1. determinants of tax compliance or evasion (2) papers that used tax compliance or evasion as the dependent variable (3) papers that are empirical based on data from taxpayers (individuals or organizations) as its subjects.

The authors identified 18 studies meeting the above criteria. Slemrod and Yitzhaki: w Tax Avoidance, Evasion, and Administration: Beron, Tauchen, and Witte: w A Structural Equation Model for Tax Compliance and Auditing: Neumark: w Labor Market Information and Wage Differentials by Race and Sex: Tauchen, Witte, and Beron: w Tax Compliance: An Investigation Using Individual TCMP Data: Slemrod and Sorum: w The Compliance Cited by: The result of this study revealed that tax knowledge, simplicity of tax returns and administration, perception on fairness and equity, perception on government spending, probability of auditing, and the influence of referral group were determinant factors that influence voluntary compliance behavior.

We examine the determinants of tax compliance using experimental data for Korea. Our empirical results can be summarized as follows. First, taxpayers have the same degree of compliance regardless of their income levels, which can be interpreted as an evidence of the utility function with constant relative risk by: taxpayers, the study try to explore the main determinants of tax compliance.

The findings show that age, sex, penalty, audit, simplicity, fairness and government perception were found to affect tax compliance. The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota NBER Working Paper No.

w 42 Pages Posted: determinants of income tax compliance book Jun Last revised: 25 Sep Cited by: Sandmo () defined tax compliance as an issue of ‘reporting an actual income’ and also stated that tax compliance behavior was influenced by a situation whereby taxpayers have to make a decision under uncertainty (Clotfelter, ).

Palil () divided the factors that may affect tax compliance into five major parts. ThisFile Size: 2MB. National Tax Association Conference: The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement and IRS Responsiveness: Author: Alan H.

Plumley, Technical Advisor, IRS, Office of Research: Publication date: Novemberrevised: Written for: IRS Publication The political determinants of tax compliance behavior are the complexity of tax law, the complexity of tax system, and the fiscal policy.

Before taking the decision to comply, one of the first elements taxpayers are confronted with is the tax law.

Despite the various tax reforms undertaken by Nigerian Government to increase tax revenue over the year, prior statistical evidence indicates that the contribution of income tax to the Government's total revenue remained consistently low and is.

The determinants under non-economic factors included gender, age, marital status, education level, public governance quality, tax education and tax morale; meanwhile, economic factors included personal annual income of respondents, tax rate and expected future tax Size: 1MB.

Economic factors of tax compliance In the tradition of tax compliance research, a number of factors have been considered important for explaining tax compliance: the level of actual income, tax rate, tax benefits, tax audit, audit probabilities, fines and penalties.

The level of actual income. Spicer and Lundstedt () point out that self. A review of research on determinants of tax compliance ∗ Odd-Helge Fjeldstad (CMI) Collette Schulz-Herzenberg (ISS) Ingrid Hoem Sjursen (CMI) WP 7.

October ∗ This paper is prepared for the International Centre for Tax and Development (ICTD), as part of the project Peoples’ views of taxation in Africa. The main objective of the Cited by: important determinants of tax compliance. Keywords: cross-country analysis, tax compliance JEL classification: H 26, H 30 1.

Introduction The pioneering work of Allingham and Sandmo () ushered in an ex-tensive literature on the determinants of tax compliance. However, several issues still require further investigation.

This study examines the Determinants of Personal Income Tax Compliance. The study anchors on the fiscal exchange theory and social & psychological theory to predict the determinants of personal income tax compliance.

The survey research design was adopted and questionnaire was distributed to elicit responses from self-employed : Edosa Joshua Aronmwan, Ehichioya Imobhio, Famous Izedonmi.

By NELSON MASEKO Journal of Economics and International Business Research (JEIBR) DETERMINANTS OF TAX COMPLIANCE BY SMALL AND MEDIUM ENTERPRISES IN ZIMBABWE. most important, 9% considering it to be important, 38% considering it to be less important and about 49% considering it to be least important.

Downloadable. This paper reports on the results of a controlled experiment in Minnesota in which a random sample of taxpayers was informed that their income tax returns would certainly be closely examined.

We analyze reported income of this sample of taxpayers, reported income on their previous year's returns, and reported income from the two corresponding years' returns of a control group of. This study takes the view that tax morale and its determinants can best explain the phenomenon of tax compliance internationally.

It shows that where countries provide their citizens with a situation of high economic freedom, important equity markets, effective competition laws and high moral norms, tax compliance will be at its by: ESTIMATING THE DETERMINANTS OF TAXPAYER COMPLIANCE WITH EXPERIMENTAL DATA*** JAMES ALM*, BETTY R.

JACKSON*, AND MICHAEL MCKEE** ABSTRACT income accounts.' While creatively de-The fundamental difficulty in empirical rived and used, such surrogate measures work on taxpayer compliance is the ab-are necessarily aggregate and approxi. determinants of revenue performance. Per capita income is a proxy for the overall development of the economy and is expected to be positively correlated with tax share as it is expected to be a good indicator of the overall level of economic development and sophistication of File Size: KB.TAX KNOWLEDGE AND TAX COMPLIANCE TAX COMPLIANCE DETERMINANTS Economic factors Tax rates Tax audits Perception on government spending Summary Institutional factors Role (efficiency) of the tax authority/government DETERMINANTS OF TAX COMPLIANCE AMONG SME’s IN PLEATEAU STATE ABSTRACTS Tax is an important stream of revenue for government’s development projects.

The importance of tax systems as a major revenue source in a country is undeniable, these statistics have evidenced that tax revenues are one of main income source for many governments throughout the world but to maximize tax .