Tax Compliance And Tax Morale

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Tax Compliance and Tax Morale

Benno Torgler
Tax Compliance and Tax Morale Book PDF

Author : Benno Torgler
Publisher : Edward Elgar Publishing
Page : 318 pages
File Size : 52,8 Mb
Release : 2007-01-01
Category : Business & Economics
ISBN : 9781847207203

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Tax Compliance and Tax Morale by Benno Torgler Pdf

The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada 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.

Tax Morale What Drives People and Businesses to Pay Tax?

OECD
Tax Morale What Drives People and Businesses to Pay Tax Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 63 pages
File Size : 43,5 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.

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

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

Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 44,5 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.

Developing Alternative Frameworks for Explaining Tax Compliance

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

Author : James Alm,Jorge Martinez-Vazquez,Benno Torgler
Publisher : Routledge
Page : 469 pages
File Size : 55,6 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.

The Economic Psychology of Tax Behaviour

Erich Kirchler
The Economic Psychology of Tax Behaviour Book PDF

Author : Erich Kirchler
Publisher : Cambridge University Press
Page : 278 pages
File Size : 53,6 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.

The Oxford Handbook of Social and Political Trust

Eric M. Uslaner
The Oxford Handbook of Social and Political Trust Book PDF

Author : Eric M. Uslaner
Publisher : Oxford University Press
Page : 752 pages
File Size : 47,7 Mb
Release : 2018-01-02
Category : Political Science
ISBN : 9780190274818

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The Oxford Handbook of Social and Political Trust by Eric M. Uslaner Pdf

This volume explores the foundations of trust, and whether social and political trust have common roots. Contributions by noted scholars examine how we measure trust, the cultural and social psychological roots of trust, the foundations of political trust, and how trust concerns the law, the economy, elections, international relations, corruption, and cooperation, among myriad societal factors. The rich assortment of essays on these themes addresses questions such as: How does national identity shape trust, and how does trust form in developing countries and in new democracies? Are minority groups less trusting than the dominant group in a society? Do immigrants adapt to the trust levels of their host countries? Does group interaction build trust? Does the welfare state promote trust and, in turn, does trust lead to greater well-being and to better health outcomes? The Oxford Handbook of Social and Political Trust considers these and other questions of critical importance for current scholarly investigations of trust.

Tax Morale What Drives People and Businesses to Pay Tax?

Oecd
Tax Morale What Drives People and Businesses to Pay Tax Book PDF

Author : Oecd
Publisher : Unknown
Page : 63 pages
File Size : 55,8 Mb
Release : 2019-10-22
Category : Business & Economics
ISBN : 9264777628

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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.

Global Encyclopedia of Public Administration, Public Policy, and Governance

Ali Farazmand
Global Encyclopedia of Public Administration Public Policy and Governance Book PDF

Author : Ali Farazmand
Publisher : Springer Nature
Page : 13623 pages
File Size : 54,7 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.

Building Tax Culture, Compliance and Citizenship a Global Source Book on Taxpayer Education, Second Edition

OECD
Building Tax Culture Compliance and Citizenship a Global Source Book on Taxpayer Education Second Edition Book PDF

Author : OECD
Publisher : Unknown
Page : 148 pages
File Size : 44,7 Mb
Release : 2021-11-24
Category : Electronic
ISBN : 9264651578

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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. The emphasis placed by governments on taxpayer education and assistance helps bridge the gap between tax administrations and citizens, playing a key role - when properly implemented - in transforming tax culture. Building on previous OECD analysis, this report aims to help tax revenue authorities in designing and implementing taxpayer education initiatives. It examines 140 initiatives under implementation in 59 developed and developing countries, offering a classification of different approaches to taxpayer education, and identifying common challenges and solutions. More generally, this report contributes to the OECD's broader work on tax morale and seeks to encourage further research, debates and initiatives, particularly in developing countries, to better understand and ultimately strengthen tax morale and the tax compliance of taxpayers.

Why People Pay Taxes

Joel Slemrod
Why People Pay Taxes Book PDF

Author : Joel Slemrod
Publisher : Unknown
Page : 361 pages
File Size : 40,7 Mb
Release : 1992
Category : Business & Economics
ISBN : 0472103385

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Why People Pay Taxes by Joel Slemrod Pdf

Experts discuss strategies for curtailing tax evasion

The effect of good governance on the voluntary payment of taxes

Agu Okezie David
The effect of good governance on the voluntary payment of taxes Book PDF

Author : Agu Okezie David
Publisher : GRIN Verlag
Page : 6 pages
File Size : 53,5 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.

Factors Influencing Individual Taxpayer Compliance Behaviour

Ken Devos
Factors Influencing Individual Taxpayer Compliance Behaviour Book PDF

Author : Ken Devos
Publisher : Springer Science & Business Media
Page : 356 pages
File Size : 44,6 Mb
Release : 2013-09-30
Category : Law
ISBN : 9789400774766

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Factors Influencing Individual Taxpayer Compliance Behaviour by Ken Devos Pdf

This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.​

Advances in Taxation

John Hasseldine
Advances in Taxation Book PDF

Author : John Hasseldine
Publisher : Emerald Group Publishing
Page : 257 pages
File Size : 55,8 Mb
Release : 2024-06-20
Category : Business & Economics
ISBN : 9781835495841

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Advances in Taxation by John Hasseldine Pdf

Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.

Tax Evasion, Trust and State Capacities

Simon Hug
Tax Evasion Trust and State Capacities Book PDF

Author : Simon Hug
Publisher : Peter Lang
Page : 392 pages
File Size : 55,9 Mb
Release : 2007
Category : Business & Economics
ISBN : 3039106511

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Tax Evasion, Trust and State Capacities by Simon Hug Pdf

Many recently democratized countries in Central and Eastern Europe, having escaped from communist rule and planned economies, face pressing problems related to the notions of tax evasion, trust and state capacities. Tax morale in changing political and economic contexts is of crucial importance. This raises a series of questions: What are the conditions under which people agree to pay taxes? Why do people avoid taxes? To what extent do the reasons for tax evasion vary from one region to another? The authors of this volume address these questions and try to assess the progress which has been made in Central and Eastern Europe with regard to improving tax morale through tax reforms and strengthening of extractive state capacities. A main insight is the complex causal relationship between the quality of fiscal institutions and tax morale. In addition, huge differences between countries of the former Soviet Union and central European countries, which are now members of the EU, can be observed not only at the level of democratic governance, of state capacities and the structures of trust, but also with regard to tax morale.

Advances in Taxation

John Hasseldine
Advances in Taxation Book PDF

Author : John Hasseldine
Publisher : Emerald Group Publishing
Page : 157 pages
File Size : 44,5 Mb
Release : 2023-06-16
Category : Business & Economics
ISBN : 9781837533626

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Advances in Taxation by John Hasseldine Pdf

In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as: the stock market reaction to the Tax Cuts and Jobs Act; strategic repatriations made by firms; and corporate social responsibility and tax planning.