A Voluntary Tax

Author : Agu Okezie David
Publisher : GRIN Verlag
Page : 6 pages
File Size : 42,5 Mb
Release : 2018-06-21
Category : Law
ISBN : 9783668731912

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The effect of good governance on the voluntary payment of taxes by Agu Okezie David Pdf

Academic Paper from the year 2018 in the subject Law - Tax / Fiscal Law, grade: 3.5, University of Nigeria, language: English, abstract: In Nigeria, the need to improve voluntary payment of taxes or voluntary tax compliance has resulted in the various tax reform attempts by various successive governments. Suffice to mention that these reforms have not been able to stimulate the expected increase in tax revenue over the years, and this has snowballed into an unarguable tax gap as revealed in the share of income taxes in total revenue profile of the country. This poor tax compliance behavior often referred to in the literature as the “compliance puzzle” is a challenging experience across countries but suspected to be more critical in developing economies. In modeling tax compliance, the answer under the traditional theory of compliance is fear of detection and punishment. However, this model has been found to be inadequate in explaining the motives and intentions for tax compliance. The argument is that tax compliance may be subdivided into compliance resulting from enforcements or influence of tax authorities and voluntary compliance. This leads to a logical question which interestingly extends the compliance issue; what would lead citizens to behave more honestly, provide correct information and improve the tax compliance rate voluntarily? One answer to this question is the existence of an intrinsic motivation to pay taxes, which have been sometimes called, “tax morale”. Tax morale has evolved as an instrumental component in understanding voluntary tax compliance using a more integrated approach with a bias for non-economic factors. This study argues that the citizens’ perception of government accountability is an instrumental factor that shapes the emergence and maintenance of tax morale resulting in voluntary tax compliance. The underlining framework is that there is a social contract that defines the relationship between the government and the governed.

Author : George Cooper
Publisher : Unknown
Page : 136 pages
File Size : 52,8 Mb
Release : 1979
Category : Law
ISBN : STANFORD:36105038756578

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A Voluntary Tax? by George Cooper Pdf

Author : Samuel O. Idowu,Cătălina Sitnikov
Publisher : Springer Nature
Page : 268 pages
File Size : 44,6 Mb
Release : 2020-04-06
Category : Business & Economics
ISBN : 9783030392291

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Essential Issues in Corporate Social Responsibility by Samuel O. Idowu,Cătălina Sitnikov Pdf

This book presents the latest evidence on, and new approaches to, the development of Corporate Social Responsibility in emerging and established economies. To do so, it examines a broad range of industries, from fashion to banking, and various aspects, like accounting, information security, and human resource management. Special emphasis is placed on the role of education. The case studies gathered here analyse both small and medium sized companies, as well as listed enterprises. The book is a valuable resource for researchers in the fields of sustainability and corporate responsibility, provides student teaching cases for courses on CSR and sustainable management, and offers blueprints for professionals seeking guidance and inspiration on their path towards responsible business operations.

Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 44,7 Mb
Release : 2021-11-24
Category : Electronic
ISBN : 9789264724785

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Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by OECD Pdf

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Author : Gregory A. Diggins
Publisher : Unknown
Page : 132 pages
File Size : 48,6 Mb
Release : 1995-11-01
Category : Electronic
ISBN : 0781101204

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The Voluntary Tax Collections Process by Gregory A. Diggins Pdf

Author : Maarten Richard Rothengatter
Publisher : Unknown
Page : 128 pages
File Size : 43,8 Mb
Release : 2005
Category : Immigrants
ISBN : 064276882X

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Sticks, Carrots Or Sermons? by Maarten Richard Rothengatter Pdf

Author : Erich Kirchler
Publisher : Cambridge University Press
Page : 278 pages
File Size : 46,7 Mb
Release : 2007-06-21
Category : Psychology
ISBN : 1107321174

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The Economic Psychology of Tax Behaviour by Erich Kirchler Pdf

Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.

Author : Ali Farazmand
Publisher : Springer Nature
Page : 13623 pages
File Size : 40,5 Mb
Release : 2023-04-05
Category : Law
ISBN : 9783030662523

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Global Encyclopedia of Public Administration, Public Policy, and Governance by Ali Farazmand Pdf

This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.

Author : Kibuta Ongwamuhana
Publisher : African Books Collective
Page : 252 pages
File Size : 50,7 Mb
Release : 2011
Category : Business & Economics
ISBN : 9789987080731

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Tax Compliance in Tanzania by Kibuta Ongwamuhana Pdf

This book examines the problem of low-level tax compliance in Tanzania. It proceeds from the premise that high-level taxpayer compliance is essential to the success of the tax system. The author argues that tax enforcement alone will not of itself lead to high level tax compliance, and posits that there is a strong link between good governance and compliance. He argues further that taxpayers' attitudes towards taxation and towards government in general are formed in a social context, including factors such as perceived fairness of the tax structure, the ability of government to deliver services to its people and the legitimacy of government.

Author : American Institute of Certified Public Accountants
Publisher : Unknown
Page : 400 pages
File Size : 48,9 Mb
Release : 1998-11
Category : Electronic
ISBN : 0870512447

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Voluntary Tax Practice Review Revised Edition 1998 by American Institute of Certified Public Accountants Pdf

Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 42,7 Mb
Release : 2021-09-15
Category : Electronic
ISBN : 9789264424081

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Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by OECD Pdf

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Author : OECD
Publisher : OECD Publishing
Page : 324 pages
File Size : 47,5 Mb
Release : 2017-03-27
Category : Electronic
ISBN : 9789264267992

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Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by OECD Pdf

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Author : Mr.Christophe J Waerzeggers,Mr.Cory Hillier
Publisher : International Monetary Fund
Page : 20 pages
File Size : 50,9 Mb
Release : 2019-03-19
Category : Business & Economics
ISBN : 9781498303514

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Designing Interest and Tax Penalty Regimes by Mr.Christophe J Waerzeggers,Mr.Cory Hillier Pdf

Designing Interest and Tax Penalty Regimes

Author : Peter Eric Hendrickson
Publisher : Unknown
Page : 256 pages
File Size : 45,9 Mb
Release : 2003-07
Category : Internal revenue law
ISBN : 0974393606

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Cracking the Code by Peter Eric Hendrickson Pdf

A detailed history and analysis of the actual statutes behind the Internal Revenue Code revealing the surprisingly limited reach of the American income tax.

Author : Sagan A.,Sarah Thomson
Publisher : World Health Organization
Page : 163 pages
File Size : 52,8 Mb
Release : 2016-07-20
Category : Business & Economics
ISBN : 9789289050371

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Voluntary Health Insurance in Europe: Country Experience by Sagan A.,Sarah Thomson Pdf

No two markets for voluntary health insurance (VHI) are identical. All differ in some way because they are heavily shaped by the nature and performance of publicly financed health systems and by the contexts in which they have evolved. This volume contains short structured profiles of markets for VHI in 34 countries in Europe. These are drawn from European Union member states plus Armenia Iceland Georgia Norway the Russian Federation Switzerland and Ukraine. The book is aimed at policy-makers and researchers interested in knowing more about how VHI works in practice in a wide range of contexts. Each profile written by one or more local experts identifies gaps in publicly-financed health coverage describes the role VHI plays outlines the way in which the market for VHI operates summarises public policy towards VHI including major developments over time and highlights national debates and challenges. The book is part of a study on VHI in Europe prepared jointly by the European Observatory on Health Systems and Policies and the WHO Regional Office for Europe. A companion volume provides an analytical overview of VHI markets across the 34 countries.