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The research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance and revenue collection. In the study, both qualitative and quantitative research methodologies were used. Data from 50 respondents were gathered via interviews and questionnaires. Multiple regression analysis, content analysis, and descriptive statistics were used to examine the data. The majority of respondents, according to the statistics, believe that taxpayers file returns on time, pay all taxes owed by the deadline, and accurately record their income. Furthermore, the majority of respondents said that tax rates, penalties and fines, tax audits, tax payer attitudes, and knowledge and education all have an impact on municipal taxpayer compliance. Furthermore, the data revealed a substantial link between taxpayer compliance and revenue collection. The study advised that authorities closely assess the impact of taxpayer compliance on tax collecting operations. Furthermore, it is proposed that the tax system give a clear and straightforward guidance on how to fill out tax returns, but also strengthen taxpayer education programs so that people understand their rights and duties as taxpayers. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of the study was to examine the understanding of tax regulations, the quality of fiscal services, and tax sanctions on individual taxpayer compliance, as well as risk preferences that act as moderating variables, will be examined in this study. Primary data was used in this study through a survey using a questionnaire. Primary data consists of respondents' responses from external sources through filling out questionnaires. This study aims to comprehed tax regulation, the quality of service provided by tax authorities, tax penalties, and risk preferences at the Ciayumajakuning Tax Office. The population for this study consists of 1,054,320. The sample size calculation method used in this study is the total number of samples by using the sample size calculator function available on the www.raosoft.com website, yielding a total of 271 individuals. The partial least square (PLS) data analysis technique uses the software smartPLS version 4 to apply the Structural Equation Model (SEM) based on component or variation data. Although risk preferences have no effect on taxpayer compliance, understanding tax regulations, the quality of tax authorities' services and tax sanctions affect tax compliance. [ABSTRACT FROM AUTHOR]

The transition from traditional to digital payment platforms is reshaping domestic revenue mobilization, with significant impacts on sectors like agriculture, health, business, education and economy. This transition, while presenting both challenges and opportunities, has the potential to foster economic growth and boost revenue mobilization. This paper investigates how digital taxation or electronic levy (e‐levy) has shaped mobile money (MoMo) adoption in Ghana since the introduction of e‐levy on digital financial transactions. The underlying theories supporting this study include the Technology Acceptance Model (TAM), Social Norm Theory (SNT), and Expectancy‐Confirmation Theory (ECT). A cross‐sectional design was employed, and data was collected from 206 participants (mobile network subscribers) through a self‐administered online survey conducted and applied a partial least square structural equation modeling technique. The findings indicate that inherent innovativeness, the structure of the tax, and social tax compliance norms significantly influence citizens' compliance attitudes towards e‐levy in the context of a developing country. Conversely, the study found that potential taxpayers' attitudes towards e‐levy do not determine their intention to pay (actual use) e‐levy. In this respect, recommendations to drive the digital taxation agenda among government revenue agencies in developing countries are (i) continuous inherent innovativeness on the part of the government, (ii) ensuring compliance attitudes towards e‐levy, (iii) proper structuring of the tax components and (iv) ensuring ease of use of the system. These findings provide governments and revenue agencies, particularly those in developing countries, with valuable insights into citizens' behavioral change towards digital taxation on MoMo transactions. An effective convergence of the determinants discussed in this research would expedite government mobilization efforts for electronic levies and promote development. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We conduct a meta-analysis of the tax fairness–tax compliance literature from its inception in 1976 through 2021. We use an organizational justice perspective (Colquitt 2001) to differentiate between the dimensions of fairness that dominate tax fairness research. We find that the aggregate effect size of the fairness-compliance association is positive and of medium strength. We also find that distributive fairness has the strongest effect on taxpayers' compliance and is largely driven by the subdimension of exchange equity. Other dimensions of fairness, namely, interactional (interpersonal and informational) and procedural, have smaller effect sizes. We also find a moderating effect of methodology. Our findings suggest both the importance of ensuring that tax dollars are used in ways that taxpayers value, while downplaying the effect of interactional aspects of tax administration, and the importance of carefully considering methodology when conducting tax fairness research. [ABSTRACT FROM AUTHOR]

This document provides summaries of research papers published in the Journal of the American Taxation Association. The first paper examines the relationship between stock price incentives and earnings management using tax expense. It finds that while stock price incentives are not significantly associated with earnings management on average, firms are more likely to manage earnings using tax expense as opportunities increase. The second paper discusses the impact of corporate tax disclosure regulation and highlights the limited effectiveness of disclosure regimes. The third paper presents a field experiment conducted by the California Franchise Tax Board, showing that improving Interactive Voice Response systems can enhance tax collection efficiency. The fourth paper investigates the effect of the Tax Cuts and Jobs Act on employees' pay satisfaction, finding a greater decline in satisfaction at firms announcing bonuses compared to those that do not. These papers offer valuable insights into various aspects of taxation and have implications for policymakers and firms. [Extracted from the article]

To shed light on the influence of interpersonal fairness on tax compliance, the California Franchise Tax Board conducted a field experiment to examine how efficiency of Interactive Voice Response (hereafter, IVR) systems affects tax collection. We find that taxpayers calling the temporary phone line with greater IVR system efficiency (treatment group) pay a significantly larger percentage of their tax deficiencies than the control group during the study period, and this difference is driven by IVR system efficiency. We also find that improving IVR system efficiency increases the likelihood of making payments within the treatment group. Our results support embracing interpersonal fairness principles to encourage tax payments. Our research extends the literature on the service paradigm of tax compliance by providing U.S.-based evidence and has implications for the tax authorities seeking to improve tax compliance efficiency, as tax collection generally becomes more difficult and costly with time. [ABSTRACT FROM AUTHOR]

This study focuses on tax evasion within the framework of earmarking taxation, specifically focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro-database that combines information on regular payments of the tax due, late payments following friendly warnings, and non-payment of vehicle ownership taxes, integrated with fiscal data, individual data, and municipal-level data. The empirical analysis examines individual, socio-economic, and institutional factors related to this issue. Drawing a rich dataset from the 2014 Tuscany car tax, we employ a multilevel logistic model for our empirical investigation. Our findings reveal that tax evasion poses an equity problem, as the inclination to evade vehicle ownership taxes is concentrated among specific demographic categories and types of vehicles. We also suggest that regional-level policies, such as friendly warnings, could be more effective if implemented with greater rigour. Lastly, our results indicate that reinforcing civic responsibility and enhancing institutional and political quality could prove particularly beneficial in enhancing tax compliance. [ABSTRACT FROM AUTHOR]

This article evaluates the impact of Zimbabwe's recently implemented Value Added Tax (VAT) withholding tax system on tax compliance and tax evasion to determine if it is an effective tool for curbing tax evasion and improving tax compliance. As Scholars have, however, questioned whether Zimbabwe's VAT withholding tax system is functional and whether it can help the country's income crisis as there is lack of empirical evidence to demonstrate how the system has affected tax authority, business operations and taxpayers' attitudes toward tax compliance in Zimbabwe. The study was conducted using desktop review. The findings indicate that the VAT withholding tax system has had a positive impact on tax compliance, as taxpayers are more likely to comply with their tax obligations when the tax is withheld at source. However, the system has also created opportunities for tax evasion, as some taxpayers have found ways to manipulate the system to their advantage. The study also highlights some of the challenges associated with the implementation of the VAT withholding tax system, including inadequate training and awareness among taxpayers and ZIMRA officials, as well as the need for better coordination and communication between stakeholders. Based on the findings, the study recommends that ZIMRA should strengthen its enforcement mechanisms and increase awareness among taxpayers to ensure that the benefits of the VAT withholding tax system are maximized while minimizing the risks of tax evasion. [ABSTRACT FROM AUTHOR]

The purpose of the study was to examine the understanding of tax regulations, the quality of fiscal services, and tax sanctions on individual taxpayer compliance, as well as risk preferences that act as moderating variables, will be examined in this study. Primary data was used in this study through a survey using a questionnaire. Primary data consists of respondents' responses from external sources through filling out questionnaires. This study aims to comprehed tax regulation, the quality of service provided by tax authorities, tax penalties, and risk preferences at the Ciayumajakuning Tax Office. The population for this study consists of 1,054,320. The sample size calculation method used in this study is the total number of samples by using the sample size calculator function available on the www.raosoft.com website, yielding a total of 271 individuals. The partial least square (PLS) data analysis technique uses the software smartPLS version 4 to apply the Structural Equation Model (SEM) based on component or variation data. Although risk preferences have no effect on taxpayer compliance, understanding tax regulations, the quality of tax authorities' services and tax sanctions affect tax compliance

This study examined the effect of tax audits and corporate taxpayer compliance on increasing tax revenue, focusing on corporate taxpayers at KPP Madya Makassar. A quantitative approach was employed, using secondary data collected from 12 corporate taxpayers annually from 2015 to 2018, resulting in 48 observations. Data analysis included descriptive statistical tests, classical assumption tests, and hypothesis testing through linear regression. The results indicated that while the Taxpayer Compliance Level and Tax Audit had positive coefficients, neither variable significantly affected tax revenue. Additionally, the interaction between Taxpayer Compliance and Tax Audit did not significantly moderate the impact on tax revenue. These findings suggest that although tax audits have a role in monitoring compliance, they do not substantially moderate the relationship between taxpayer compliance and tax revenue. This study provides valuable insights for tax authorities and policymakers in designing strategies to enhance compliance and optimise tax audits.

There are motor vehicle tax arrears in Pontianak which are increasing every year so it is necessary to examine whether the consumptive factor hanging around taxpayers can influence taxpayer compliance. This research aims to explore the influence of a consumer lifestyle, especially in the context of hanging out activities, on taxpayer compliance in paying Motor Vehicle Tax (PKB) in Pontianak, West Borneo. The research method used in this research is descriptive quantitative. The data used is primary data using a questionnaire via Google Form. The population of this study were taxpayers who were registered and domiciled in Pontianak, West Kalimantan with a sample size of 191 people and used a simple random sampling method. This research data was tested using the SPSS version 29 software. The analytical method used are Linear Multiple Regression and Moderated Regression Analysis (MRA). The results show that the variables of hanging out and group hanging out behavior have a significant effect on compliance with paying PKB. However, the frequency of hanging out and spending on hanging out activities did not show a significant influence. Tax awareness does not significantly moderate the relationship between hanging out variables and tax compliance. The implication of this research is to encourage the implementation of an approach that is more focused on utilizing social norms and social interactions in community hangout culture to strengthen tax awareness and obligations, especially related to motor vehicle taxpayer compliance.

Introduction: Self-employed people without personnel mostly behave like consumers in managing their business finances, frequently leading to ill-management of the company finances. Ill-management may lead to inability to fulfill important financial obligations and making financial arrangements for the future. Here, we investigate the hypothesis that financial management is related to tax compliance. Methods: We use having an overview of expenses, making ends meet, occurrence of a business bank overdraft, and how long the business could survive without income, as indicators of financial management. Four measures of tax compliance, i.e., the OECDmeasure of tax compliance,measures taken by the tax administration, enforced tax compliance, and voluntary tax compliance, and two measures of social security, i.e., pension and disability arrangements, are included. We use survey data from a sample of 1,191 Dutch self-employed people without personnel, roughly equally divided between starters (=3 years in business) and non-starters (>3 years in business). Results: We found both significant direct and indirect effects of mental budgeting on tax compliance and social security arrangements, thus showing incomplete mediation effects of financial management. Discussion: The mediation effects of having an overview of expenses were relatively strong for the OECD and voluntary compliance measures, whereas the mediation effects of not making ends meet and bank overdrafts were relatively strong for measures taken by the tax administration and enforced compliance, thus indicating different financial management processes matching different motivations of tax compliance. [ABSTRACT FROM AUTHOR]

The relationship between corporate tax planning (CTP) and corporate social responsibility (CSR) is complex, with various perspectives, and a detailed scientific analysis of this relationship is required. This complexity arises from the conflicting interests of maximizing shareholder value through tax strategies while meeting societal expectations of ethical behaviour and transparency. So, the main objective of this research is to reveal the state of the art regarding the relationship between these two concepts. To achieve this goal and map the scientific literature relating to CTP and CSR, the Scopus and Web of Science (WoS) databases were used, resulting in a screening process identifying 47 relevant articles. The methodology employed is hybrid, combining a systematic review and category analysis. The main results reveal a strong relationship between corporate tax planning and CSR. Tax avoidance is the focus, followed by tax aggressiveness due to the conflict between shareholder benefits and social obligations. In addition, the most tested theory is risk management. This study highlights the interdisciplinary nature of CTP and CSR research, integrating accounting, business ethics, and management for a holistic understanding of corporate behaviour. The focus on tax avoidance underscores its key role in the CTP-CSR relationship, reinforcing theories that link tax practices to corporate ethics and suggesting aggressive tax strategies can undermine CSR efforts. As the main practical implication, the study suggests that policymakers should promote transparency in companies' tax practices and encourage CSR activities, aligning companies' behaviour with society's expectations and improving compliance with tax obligations. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

One of the most powerful charges that can be leveled against the IRS is that it is targeting taxpayers. Charges of political targeting have dogged the IRS for over a century, including in major controversies such as the alleged Tea Party auditing scandal in 2013. Commentators and scholars have long critiqued the IRS for focusing audit resources on some of the lowest-income Americans. And, most recently, a group of researchers estimated that the IRS audits Black taxpayers at a 2.9 to 4.7 times greater rate, as compared to non-Black taxpayers. In response, legislators demanded action, there was widespread public consternation, and IRS officials stated that they were "deeply concerned by these findings." These, and other, controversies suggest deep disdain for the targeting of taxpayers by the IRS, as well as general confusion about what it even means for the IRS to "target" taxpayers. Despite the fact that "targeting" is a powerful accusation often leveled at the IRS, it turns out that it is a significant challenge to pinpoint what "targeting" means. This question is complicated by the fact that the IRS must focus its resources on some taxpayers, but not others. Moreover, how best to allocate tax enforcement resources is not a question that has a clear, technocratic answer. Rather, it depends on normative questions, such as how much we should prioritize taxpayers who face greater vulnerabilities. And the law provides little help in deciding when tax enforcement choices are out of bounds, as antidiscrimination law plays no real, practical role in curbing the IRS's tax enforcement decisions. This Article identifies how these factors lead to a democratic accountability problem at the heart of tax enforcement. Which taxpayers to pursue is a deeply valueladen question, and the IRS is left to answer it with few legal guidelines, little ex ante oversight by the accountable branches of government, and little transparent dialogue with the public. This state of affairs inevitably leads to targeting controversies, which harm both the IRS and the public. Having identified this central problem, this Article begins to chart a path toward more democratically accountable tax enforcement. Dialogue with the public about difficult, normative tax enforcement decisions can, and should, be consistent with a successful enforcement regime. [ABSTRACT FROM AUTHOR]

The study explores the factors influencing tax compliance behaviour among small and medium enterprises (SMEs) in Malaysia. Its main objective is to examine the relationship between psychological empowerment and tax transparency on tax compliance behaviour. Malaysia continues to struggle with issues of under-reporting. Due to limited resources, the Inland Revenue Board of Malaysia (IRB) cannot fully ascertain the underlying causes of non-compliance. This study is novel in that it proposes a different model for measuring tax compliance behaviour, including the variable of psychological empowerment, which has been limited in previous taxation studies. The study employed SPSS and AMOS for data analysis. Responses from 230 SMEs in the manufacturing sector were collected using stratified random sampling. The results indicate that both psychological empowerment and tax transparency have a positive and significant relationship with tax compliance behaviour. These findings will be valuable for tax authorities and administrators by highlighting key areas that can be managed more effectively to reduce the high number of tax compliance issues in the country. [ABSTRACT FROM AUTHOR]

An increasing number of tax jurisdictions are implementing the concept of cooperative compliance into their tax systems. It aims to improve tax compliance by building an enhanced relationship between tax authorities and taxpayers. In principle, the programme is aimed at large taxpayers capable of engaging in aggressive tax optimization that is detrimental to state revenue. Dedicating the programme exclusively to large taxpayers may raise doubts about whether it violates the principle of equality before the law. In Poland, the legislation governing the cooperative compliance programme was introduced on July 1, 2020. As in other countries, it was targeted at large taxpayers. The article therefore discusses the question whether the Polish legal regulations on cooperative tax compliance are in line with the constitutional principle of equality. [ABSTRACT FROM AUTHOR]

Small- and medium-sized enterprises are essential to the economies of nearly all countries, as they directly influence the GDP and tax revenue. In 2019, the European Federation of Accountants and Auditors for SMEs surveyed SME account users, revealing that tax authorities were the most common recipients of the company's accounts, accounting for 61.40% of cases. This study, from a macroeconomic perspective, aims to uncover evidence of the impact of mandatory audits of Egyptian SMEs on their income tax compliance. It also seeks to explore the Egyptian SME tax environment to fill the knowledge gap by exploring perceptions of SMEs' tax performances and their levels of tax. This study provides evidence that the taxpayers' tax compliance behavior is an essential and decisive factor in the compliance of Egyptian SMEs with income tax. The results show that SME management is less persuaded by the potential benefits of mandatory audits on tax compliance than auditors and academics. Also, the study found experimental evidence confirming that the mandatory auditing of SMEs positively impacts their compliance with income tax. Additionally, this study developed a tax compliance scale (the RTRP scale) that effectively suits the nature and characteristics of SMEs, enabling the quantitative measurement of their compliance levels with income tax, as well as comparisons between SMEs. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Amazonia Investiga is the property of PRIMMATE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article provides an overview of the history of cryptocurrency and the current taxation and regulatory framework for cryptocurrencies. It discusses the conflicting views of the SEC and the IRS on whether cryptocurrencies should be classified as securities or property. The article highlights the challenges and shortcomings of current tax policies regarding cryptocurrencies, including the lack of specialized tax rules and the inapplicability of certain provisions. It suggests that the IRS should create a new classification for cryptocurrencies and update its tax system to effectively tax them. However, due to the unique nature of cryptocurrencies, there may never be a perfect solution. [Extracted from the article]

The digital economy is changing faster than the law can respond and has challenged legal systems worldwide. In the tax space, the digital economy has undermined traditional tax systems in ways that have created significant tax compliance and enforcement challenges, substantial tax revenue losses, and unwarranted distortions in the market between digital and traditional transactions. These problems are well recognized both in the legal literature and in the public sphere. Unfortunately, the legal reforms that are needed in this space have been slowed by a combination of technical, conceptual, and political impediments. This Article focuses on the digital tax landscape at the U.S. subnational level to demonstrate how those factors are preventing meaningful legal reform and why a novel approach to tax reform may be successful in breaking the current impasse. The difficulty of reform is particularly problematic in the tax context because reform ideally includes multijurisdictional uniformity on fundamental aspects like tax bases, the characterization of digital income, and sourcing rules. Legal reform is complicated enough on a unilateral basis. Asking for uniformity in those reforms across jurisdictions can seem all but impossible. To respond to these issues, many scholars apply a fiscal federalism lens to evaluate whether reform responsibility is better assigned to the U.S. federal government rather than to the states themselves. However, this Article disagrees that the digital tax impasse will be fixed through state or federal efforts alone. Instead, we argue that the conditions in this area of the law may require policymakers to explore a cooperative federalism framework. A cooperative federalism structure represents a middle-ground solution where Congress could use its resources to incentivize interstate uniformity but leave the substantive tax rulemaking to the states. This targeted type of federal intervention would better harness the strengths of both the federal and state governments, preserve state tax sovereignty, and overcome many of the shortcomings of past digital tax reform efforts. [ABSTRACT FROM AUTHOR]

Congress last reformed the nation's current tax penalty regime approximately three decades ago, long before the rise of big data and the advent of predictive analytics. With predictive analytics now gaining preeminence and its accuracy constantly improving, it is time for Congress to weave this technological innovation into the fabric of the Internal Revenue Code and, more specifically, the civil tax penalty regime. Doing so would enhance taxpayer compliance, augment transparency, and simultaneously ease many administrative burdens commonplace under the tax law. [ABSTRACT FROM AUTHOR]

Using a model from political economy, we predict that U.S. Internal Revenue Code sections and related Treasury Regulations will have more verbiage, complex terms, and cognitive complexity for tax-reducing sections to limit free riding and the scope of tax benefits. Using textual analysis, we find our model's predictions are generally supported using both Code and Regulations from 1997 to 2017. Importantly, the complexity of tax-reducing sections has a disproportionate impact on the Code and Regulations as a whole, which in turn may result in outsized compliance time and costs. Policy implications include that complexity (and related deadweight costs) may be an unavoidable feature of tax law, that tax benefits may be underutilized, and that suboptimal taxpayer behavior may result. [ABSTRACT FROM AUTHOR]

Corruption poses a significant threat to societies' social and economic fabric, eroding trust and contractual relationships between governments and citizens. This study investigates the repercussions of corruption spillover on individuals and explores how they adjust their motivation to engage in tax cheating by exploiting two distinct types of corruption heterogeneities at both individual and national levels. Leveraging newly collected individual corruption experiences locally from the World Value Survey alongside national‐level corruption data from Transparency International, we employ multilevel hierarchical modeling to estimate the effects of corruption on individual tax behavior. Our findings reveal that corruption negatively impacts people's willingness to comply with tax laws, with individuals who have personally experienced corruption exhibiting a more pronounced erosion of tax morale compared to those who have not. By shedding light on the intricate dynamics of corruption's influence on tax compliance, this paper contributes to our understanding of the broader implications of corruption for people and society. This paper can also inform policymakers and stakeholders in designing targeted interventions to mitigate the adverse consequences of corruption and restore citizens' trust in their government. [ABSTRACT FROM AUTHOR]

The purpose of this study is to evaluate the institutional and tax environment for businesses in 21 countries of the European Union (EU), using a multi-criteria analysis and, in particular, the PROMETHEE II method, based on thirteen evaluation criteria and the ranking of the European economies. Through the research, the importance of factors related to the efficiency of the tax administration, the tax capacity of the country, the growth rate of the economy, the quality of institutions, the level of corruption, the tax burden, the time of tax compliance and the political stability of the country is studied, in the formation of an attractive environment for the development of entrepreneurship in the EU economies. Moreover, the results of the analysis revealed the existence of significant fiscal and institutional differences between the EU economies under investigation, regarding the development of entrepreneurship. These differences are due to the size of the economy, the institutions, the history, the economic crises of each country and a wide range of dissimilar policy recommendations, which reflect asymmetric policy responses. The study concludes by offering theoretical and political recommendations to improve the institutional and fiscal environment in EU economies so that entrepreneurship can play an important role in improving the economic and social situation of a country. [ABSTRACT FROM AUTHOR]

This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low‐income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction. This variation in tax liabilities reveals that the status quo rate lies above the revenue‐maximizing tax rate (RMTR). Reducing rates by about one‐third would maximize government revenue by increasing tax compliance. We then exploit two sources of variation in enforcement—randomized enforcement letters and random assignment of tax collectors—to show that the RMTR increases with enforcement. Including an enforcement message on tax letters or replacing tax collectors in the bottom quartile of enforcement capacity with average collectors would raise the RMTR by about 40%. Tax rates and enforcement are thus complementary levers. Jointly optimizing tax rates and enforcement would lead to 10% higher revenue gains than optimizing them independently. These findings provide experimental evidence that low government enforcement capacity sets a binding ceiling on the revenue‐maximizing tax rate in some developing countries, thereby demonstrating the value of increasing tax rates in tandem with enforcement to expand fiscal capacity. [ABSTRACT FROM AUTHOR]

Tax incentives have been used as tools to encourage investments and tax compliance from businesses. Little is known about the effect of tax incentives on tax compliance of Micro, Small and Medium Enterprises (MSMEs) in Nigeria. The study, therefore, investigated the effect these tax incentives (the Nigerian government tax exemption to MSMEs with income of a particular threshold and low-interest financing) have on the tax compliance of MSMEs in Nigeria. The study adopted quantitative research and administered questionnaires to MSMEs in Nigeria. Guided by the theories of social influence and slippery slope, the study employed the regression technique for the analysis and concluded that tax incentives have a significant effect on the tax compliance of MSMEs in Nigeria. Also, tax exemption and low-interest financing have a significant effect on the tax compliance of MSMEs in Nigeria. The study has contributed to the body of knowledge by showing the effect the government tax policy of tax exemption to MSMEs has on tax compliance. The different incentives of government are not sufficiently communicated to these businesses to take advantage of. It is, therefore, recommended that government policies especially on incentives to MSMEs should be well broadcast through different social media platforms for them to benefit. [ABSTRACT FROM AUTHOR]

This study investigates the relationship between certain economic and psychological factors and demographic characteristics of Slovene taxpayers, such as gender, income level and size of settlement as it is becoming important for a country's tax compliance framework to align with the tax recommendations of global institutions. The results show some gender differences, with males being less likely to feel guilty or bad if taxes are not paid in full than females, whereas females tend to have the opinion that working for cash-in-hand payment without paying tax is not a trivial offence. Taxpayers with low incomes tend to agree that tax evasion is morally acceptable if tax rates are too high. Taxpayers from rural settlements exhibit a higher tendency to feel morally obligated to pay their taxes than taxpayers from urban settlements. The findings indicate that the vast majority of taxpayers feel morally obligated to pay their taxes. [ABSTRACT FROM AUTHOR]

A limited number of studies have examined the roles of behavioural and social factors, such as authorities' tax services, tax knowledge and trust, on the tax compliance of small and medium-sized enterprises (SMEs). By applying the synergistic climate of the slippery slope framework, this study examines the mechanisms by which tax service quality influences the tax compliance of SMEs in Vietnam via direct, indirect and interaction effects. Data was collected from a sample of 362 SMEs located in Vietnam using a stratification sampling method. The results indicate that tax service quality affects tax compliance directly and indirectly through trust. Furthermore, it was found that tax knowledge negatively moderates the relationship between tax service quality and compliance. The implications of these findings for tax authorities and SMEs operating in Vietnam on enhancing SMEs' tax compliance are discussed. [ABSTRACT FROM AUTHOR]

We examine the role of trust in authorities on voluntary compliance, the power of authorities on enforced compliance and the interaction of legitimate power and trust on voluntary compliance among small and medium enterprises (SMEs) in Uganda. Findings from 386 SME managers provide significant support for the slippery slope framework (SSF) assertions. Coercive power indirectly affects enforced compliance through legitimate power. However, tax fairness can positively affect voluntary tax compliance when there is trust. The interaction between legitimate power and trust shapes voluntary compliance. Lastly, social-psychological factors contribute more to tax compliance. This study contributes to the understanding of the SFF in explaining tax compliance among SME firms. [ABSTRACT FROM AUTHOR]

Importance of 4Cs of marketing mix on voluntary tax compliance has been acknowledged. However, contrary to its importance, the body of literature has paint little attention regarding 4Cs of marketing mix in relation to the voluntary tax compliance. Therefore, the purpose of this study was to analyse the influence of the 4 Cs of marketing mix on voluntary tax compliance among small taxpayers. This study applied explanatory cross-sectional survey design to collect and analyse both quantitative and qualitative data. The quantitative data were collected from small business managers/owners who were selected using systematic random sampling technique, while qualitative data were collected from three TRA officers selected purposively. The quantitative data was gathered using structured questionnaire from 240 managers/owners of small businesses in Dodoma City. The quantitative data were analysed using descriptive statistics and binary logistic regression model, while qualitative data were analysed using content analysis. The findings of this study indicate that, satisfaction of customer needs and wants, convenience of tax compliance and communication between TRA and tax-payers have positive and significant association with voluntary tax compliance. However, cost of tax compliance has negative and significant effect on voluntary tax compliance. The findings of the study bring knowledge contribution by adding in the body of empirical literature on tax compliance the effect of 4Cs of marketing mix on the voluntary tax compliance among small tax-payers. Based on findings this study recommends to TRA to review tax compliance procedures and documentations so as to identify all unnecessary to be removed. [ABSTRACT FROM AUTHOR]

This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting, ensure accuracy and reliability for auditing, and adhere to tax compliance. The design involves the selection of data from Web of Science Core Collection (WoS) and Scopus, published between 2007 and 2023. The technique helps identify influential publications, collaboration networks, thematic clusters, and trends in research on CA using tools VOSviewer, Biblioshiny, and MS Excel. The originality of the study lies in its dual role as a support for accounting professionals and academics to develop innovative solutions for the challenges posed by crypto technology across core accounting areas: financial and managerial accounting, taxation, and auditing. The findings offer insights into the themes mentioned, and even if the collaboration between the authors is not very developed, the innovation and public recognition of the subject could raise researchers' interest. The limitation of the dataset is that it does not cover all relevant publications in a different period from the one in which the data were retrieved, 9–11 May 2024. This review might need periodic updates because the CA landscape is constantly changing. [ABSTRACT FROM AUTHOR]

By increasing trust in institutions, public efficiency could be a further key determinant of tax morale. Public efficiency is closely related to the concept of productive public spending, while total public spending also depends on government ideology. In a society where public efficiency and tax morale are high, a virtuous "tax circle" can be triggered since government can increase both tax revenues and productive public spending. Using the Latinobarometer wave (which includes 20,204 interviewees from 18 Latin American countries), the empirical analysis finds that public efficiency would have to increase significantly before its marginal effect on tax morale becomes positive. Hence, the virtuous "tax circle" can trigger in the long term. However, the cross-sectional analysis cannot highlight the potentially significant role of ideological motives, so robustness checks are performed to show that our results are neither driven by such motives nor by the multilevel structure of the dataset or by the sample distribution. [ABSTRACT FROM AUTHOR]

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Local taxes are one of the local government's resource revenue in creating happiness. This study aims to analyze the influence of Good Governance Implementation, Tax Literacy, Demographic Factors, and Motivation on Land and Building Taxpayers' Compliance and Happiness in East Lombok Regency and analyze the role of Taxpayer Compliance in the mediation of Good Governance Implementation, Tax Literacy, Demographic Factors, and Motivation towards the Taxpayers Happiness of L&B in East Lombok Regency. The population in this study was 26,965 taxpayers, and 177 respondents were selected as the sample using stratified sampling techniques. The data were collected from non-participant observation and in-depth structured interviews and were analyzed using SEM-PLS. The results showed that: (a) The implementation of good governance, tax literacy, demographic factors and taxpayer motivation was able to improve L&B taxpayer compliance in East Lombok Regency; (b) Taxpayer motivation and taxpayer compliance could increase taxpayer happiness optimally, but the implementation of good governance, tax literacy and demographic factors could not increase the L&B taxpayers happiness in East Lombok Regency; and (c) Indirect implementation of good governance, tax literacy, demographic factors and taxpayer activity could increase taxpayer happiness through L&B taxpayer compliance in East Lombok Regency. [ABSTRACT FROM AUTHOR]

This study aims to determine the effect of the effectiveness of tax collection and the use of tapping boxes on taxpayer compliance of restaurant taxpayers in Padang City. This research is a type of quanlitative research with a descriptive approach. The population and sample in this study are restaurants in the city of Padang. The sampling method uses the slovin formula, with a total sample of 67. The data used in this study is primary data collected through questionnaires to restaurant owners according to data from the Central Bureau of Statistics (BPS) of Padang City. Then the collected data was tested with multiple linear regression analysis R2 test, F test, t test. The results showed that the variable effectiveness of tax collection had an effect on restaurant taxpayer compliance in the city of Padang and the variable use of tapping boxes also had an effect on taxpayer compliance in the city of Padang.

This study integrates the Theory of Planned Behavior (TPB) and the Elaboration Likelihood Model (ELM) to assess and explain taxpayers' compliance with the Twitter account @DitjenPajakRI. This is a quantitative study with an explanatory approach. A purposive sample strategy was used with a questionnaire to collect data for this research. A total of 200 people filled out the research questionnaire. According to the study’s findings, Source Credibility influences Attitudes, and the two TPB components, Attitudes and Perceived Behavioral Control, influence Taxpayer Compliance. As for the relationship between Argument Quality and Source Credibility on Attitudes, there is no moderating effect of Involvement; instead, the relationship between Source Credibility and Taxpayer Compliance through Attitudes is a full mediation relationship. The findings of this study can assist the tax authority in developing strategies and policies for efficiently and effectively communicating tax information to taxpayers as they make decisions about how to fulfill their tax rights and obligations through messages from central route, peripheral route, normative, and non-volitional processes.

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This research investigates the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022, in Surabaya. The study, conducted at KPP Pratama Surabaya Wonocolo employs a quantitative approach, with primary data gathered from 120 SME taxpayers through questionnaires. Data analysis is performed using SPSS version 22, using multiple linear regression, coefficient of determination, F test, and t-test. Results indicate that both the perception of tax justice and understanding of taxes positively influence SME taxpayers’ compliance in Surabaya. Additionally, when considered simultaneously, these factors collectively impact the compliance of SME taxpayers with government regulation Number 55, 2022. The findings suggest that fostering a sense of tax justice perception and enhancing tax understanding among SMEs in Surabaya can significantly contribute to improving their compliance with government regulations. The research focused exclusively on SME taxpayers registered with KPP Pratama Surabaya Wonocolo, a subset under the Directorate General of Taxation East Java Regional Office 1. While this selection was based on the office’s consistently high number of taxpayers, future studies within this domain should consider these inherent limitations. The originality of our research lies in its focus on the specific context of Surabaya, Indonesia, and its investigation into the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022. The research addresses the recent regulatory changes in Tax Law No. 55 of 2022, which specifically targets Micro, Small, and Medium Enterprises (MSMEs).