Corruption Taxes And Compliance

Author : Ms.Anja Baum,Mr.Sanjeev Gupta,Elijah Kimani,Mr.Sampawende J Tapsoba
Publisher : International Monetary Fund
Page : 31 pages
File Size : 48,7 Mb
Release : 2017-11-17
Category : Business & Economics
ISBN : 9781484330180

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Corruption, Taxes and Compliance by Ms.Anja Baum,Mr.Sanjeev Gupta,Elijah Kimani,Mr.Sampawende J Tapsoba Pdf

This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.

Author : Konstantin Pashev
Publisher : Csd
Page : 138 pages
File Size : 48,8 Mb
Release : 2005
Category : Corruption
ISBN : UOM:39015064810602

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Corruption and Tax Compliance by Konstantin Pashev Pdf

Author : Mr.Per G. Fredriksson,Mr.Muthukumara Mani,Richard Damania
Publisher : International Monetary Fund
Page : 35 pages
File Size : 47,6 Mb
Release : 2003-09-01
Category : Social Science
ISBN : 9781451858594

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The Persistence of Corruption and Regulatory Compliance Failures by Mr.Per G. Fredriksson,Mr.Muthukumara Mani,Richard Damania Pdf

This paper examines the reasons why corruption and policy distortions tend to exhibit a high degree of persistence in certain regimes. We identify circumstances under which a firm seeks to evade regulations by (1) bribing of local inspectors, and (2) lobbying high-level government politicians to resist legal reforms designed to improve judicial efficiency and eliminate corruption. The analysis predicts that in politically unstable regimes, the institutions necessary to monitor and enforce compliance are weak. In such countries, corruption is more pervasive and the compliance with regulations is low. The empirical results support the predictions of the model.

Author : Benno Torgler
Publisher : Edward Elgar Publishing
Page : 314 pages
File Size : 48,5 Mb
Release : 2007
Category : Business & Economics
ISBN : STANFORD:36105123310836

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Tax Compliance and Tax Morale by Benno Torgler Pdf

The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens' attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens' willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.

Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 45,7 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 : Roel Dom,Anna Custers,Stephen Davenport,Wilson Prichard
Publisher : World Bank Publications
Page : 402 pages
File Size : 48,7 Mb
Release : 2022-01-19
Category : Business & Economics
ISBN : 9781464817724

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Innovations in Tax Compliance by Roel Dom,Anna Custers,Stephen Davenport,Wilson Prichard Pdf

Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.

Author : OECD
Publisher : OECD Publishing
Page : 67 pages
File Size : 41,8 Mb
Release : 2013-11-07
Category : Electronic
ISBN : 9789264205376

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Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors by OECD Pdf

This handbook provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.

Author : James Alm
Publisher : Routledge
Page : 301 pages
File Size : 48,7 Mb
Release : 2010-06-17
Category : Law
ISBN : 0415576989

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Developing Alternative Frameworks for Explaining Tax Compliance by James Alm Pdf

Essays presented at a conference held in Atlanta in Oct. 2007 and sponsored by the International Studies Program of the Andrew Young School of Policy Studies at Georgia State University.

Author : OECD
Publisher : OECD Publishing
Page : 63 pages
File Size : 50,7 Mb
Release : 2019-09-11
Category : Electronic
ISBN : 9789264755024

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Tax Morale What Drives People and Businesses to Pay Tax? by OECD Pdf

Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.

Author : Ms.Anja Baum,Mr.Sanjeev Gupta,Elijah Kimani,Mr.Sampawende J Tapsoba
Publisher : International Monetary Fund
Page : 31 pages
File Size : 55,6 Mb
Release : 2017-11-17
Category : Social Science
ISBN : 9781484326039

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Corruption, Taxes and Compliance by Ms.Anja Baum,Mr.Sanjeev Gupta,Elijah Kimani,Mr.Sampawende J Tapsoba Pdf

This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.

Author : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 49,9 Mb
Release : 2021-06-17
Category : Electronic
ISBN : 9789264572874

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Fighting Tax Crime – The Ten Global Principles, Second Edition by OECD Pdf

First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.

Author : Norman Keith
Publisher : Unknown
Page : 224 pages
File Size : 43,8 Mb
Release : 2013
Category : Bribery
ISBN : 0433475153

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Canadian Anti-corruption Law and Compliance by Norman Keith Pdf

"As Canada continues to expand its corporate presence overseas, so too, has the need to legislate and enforce anti-corruption rules against the bribery of foreign officials by Canadian companies and their officers. Until now, there has been no legal textbook that discusses anti-corruption laws in Canada in such an in-depth and comprehensive manner. This book helps lawyers and in-house counsel understand the gravity of these laws: infringement can result in prosecution, hefty fines and even imprisonment. Written in an informative and yet readable manner, this book focuses on relevant sections of the Corruption of Foreign Public Officials Act (CFPOA), and how to ensure compliance. It offers a detailed section-by-section review of the legislation, so that lawyers will know how to advise their clients in staying clear of CFPOA offences."--pub. desc.

Author : James Alm,Jorge Martinez-Vazquez,Benno Torgler
Publisher : Routledge
Page : 469 pages
File Size : 50,6 Mb
Release : 2010-06-10
Category : Business & Economics
ISBN : 9781136970658

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Developing Alternative Frameworks for Explaining Tax Compliance by James Alm,Jorge Martinez-Vazquez,Benno Torgler Pdf

Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence. It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences.

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 81 pages
File Size : 44,5 Mb
Release : 2015-01-29
Category : Business & Economics
ISBN : 9781498344890

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Current Challenges in Revenue Mobilization - Improving Tax Compliance by International Monetary Fund Pdf

This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Author : Erich Kirchler
Publisher : Cambridge University Press
Page : 278 pages
File Size : 53,9 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.