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There is virtually no evidence on the role of taxpayer education to improve tax compliance. We address this gap by providing the first evaluation of a taxpayer education program on compliance behavior, as well as taxpayer knowledge and perceptions. Using a unique dataset of administrative and survey data, we show that training new taxpayers leads to a large and significant improvement on three compliance outcomes: the probability to file declarations, to report a zero-tax amount, and tax due. These results are robust to three estimation strategies: a simple regression exploiting baseline balance across a wide set of observable variables, propensity score matching, and an IV strategy using random assignment to take part in our survey. We identify reduced compliance costs as the key mechanism at play in explaining the relationship between tax education and compliance—particularly increased knowledge and better perceptions on complexity. The effects we document persist over time, beyond the year of implementation. [ABSTRACT FROM AUTHOR]

This study examines the impact of public disclosure of tax information on tax compliance using simulation experiments utilizing agent-based modeling. We investigate two scenarios: (i) partial disclosure, in which tax returns and audit results are made public without taxpayer identities, and (ii) full disclosure, in which this information is publicized with taxpayer identities. Our simulation results reveal that in the partial disclosure scenario, the effect on tax compliance is contingent upon the social state of individual moral values regarding tax payment. Specifically, partial disclosure has a positive impact on tax compliance when taxpayers exhibit a relatively strong moral consciousness and a negative impact when their moral consciousness is weak. In the full disclosure scenario, when the moral consciousness of the population is sufficiently weak, the average reported income decreases despite the positive effect of the naming-and-shaming policy on tax compliance. [ABSTRACT FROM AUTHOR]

This study determined the level of awareness, degree of motivation, and tax compliance of self-employed individuals and professionals in General Santos City, and whether the level of awareness and degree of motivation have a significant relationship with tax compliance. This research used a descriptive and correlational design, utilizing the survey as the primary data-gathering method. Data from the Bureau of Internal Revenue (BIR) were also used to support the findings. Multiple regression was used to analyze the data. The majority of the respondents are sole proprietors engaged in services and earn an annual income of Php 250,000 and below. The level of tax awareness was determined to be high. The respondents were intrinsically motivated to comply with tax regulations at a high level and extrinsically motivated at a very high level. The level of compliance was determined to be high. This was attributed to the programs of the BIR such as briefings, social media updates, tax quizzes, surveillance operations, tax mapping, dialogues, and caravans. The regression analysis reveals that only the level of awareness and the degree of extrinsic motivation have a significant relationship with the level of tax compliance and that the level of awareness has a bigger strength in terms of affecting tax compliance. Based on these results, a tax awareness program was designed to increase tax compliance. The program focuses on tax education campaigns and the integration of income taxation in senior high and non-business college curricula. Further studies on other factors affecting tax compliance were proposed. [ABSTRACT FROM AUTHOR]

Purpose: The study aims to examine non-economic factors such as independent audit, tax knowledge, tax awareness, tax morale, tax system complexity, and corporate brand in relation to enforced tax compliance of enterprises in Ho Chi Minh City, Vietnam. Design/ Methodology/ Approach: The study used questionnaires collected from survey subjects who are accountants, chief accountants, or chief financial officers. There were 482 enterprises surveyed in Ho Chi Minh City, Vietnam. Findings: The research results have shown that there is no difference in enforced tax compliance behavior between enterprises with financial statements audited by Big 4 auditing companies and those with Big 4-audited financial statements. In addition, tax knowledge, tax awareness, and company brand have a positive impact on enforced tax compliance behavior. Meanwhile, tax system complexity has the opposite effect, and tax morale has no impact on the enforced tax compliance behavior of enterprises in Ho Chi Minh City, Vietnam. Conclusion: Based on this research, governments, tax authorities, and universities can come up with more suitable solutions to improve enterprises' enforced tax compliance behavior. Research Limitations: This study only tested the impact of independent audit and noneconomic factors such as tax knowledge, tax awareness, tax morale, tax system complexity, corporate brand on ETC. Future studies can examine additional economic factors such as tax rates, tax penalties, tax audits, tax compliance costs, and ETC. [ABSTRACT FROM AUTHOR]

Tax revenues are primary sources of funding for public expenditure in most developing countries. Therefore, tax administration as a focal point of economic policies should receive keen attention. This raises the following important questions: 1) what constitutes an efficient tax system? and 2) how can the tax system be designed to generate optimal revenue to finance public spending and promote economic development? Many developed countries, including the United States, Canada, South Korea, and China, have made significant efforts to establish effective tax management systems using available solutions. According to official reports from international organizations, African countries generally rank poorly in tax sector management. Challenges include inefficient tax collection methods, structural and functional complexities, lack of a tax culture, and crucially, underutilization of information technology as a tool to modernize the tax system. This paper strongly encourages developing countries to learn from achievements and best practices of other countries rather than reinventing the wheel. It specifically analyzes the existing tax management system of the Democratic Republic of Congo (DRC), provides a comprehensive review of the Korean tax system, and summarizes key lessons learned. A critical assessment of organizational, functional, and structural challenges was carried out using analytical and descriptive methodologies. The case study of South Korea is particularly insightful. The design of Korea's tax system reflects its unique structure, function, and policy goals, which have evolved in tandem with its economic development policies. However, the author advises caution when considering Korean fiscal policies due to their unique contexts. This paper proposed a customized tax framework for the DRC, which could also be applicable to other developing countries. [ABSTRACT FROM AUTHOR]

Many developing countries have implemented tax regulations for small enterprises and the simplification of tax systems in recent times. Tax compliance attitudes within this sector vary significantly due to the high cost to comply and the technical nature of tax law. Many different factors influence presumptive tax compliance and previous research did not necessarily identify the determinants of this phenomenon. Two hundred and nineteen small business owners/managers participated in the study. The validation of the measurement model and the structural model was performed using the Partial-Least Squares Structural Equation Model. The study evaluated the impact of tax morale, corruption and taxpayer/tax office relationships on presumptive tax compliance in the Zimbabwean context. It was found that corruption significantly influences small business operators' compliance levels under a presumptive tax system. Significant differences were found in small business owners and managers who differed in their perceptions of their relationships with the tax office. The results of this study would assist tax authorities in understanding small businesses' perceptions when reviewing the current presumptive tax systems. [ABSTRACT FROM AUTHOR]

This study aimed to test and analyze the effect of taxpayer awareness, e-filing implementation, and tax sanctions on tax compliance with the love of the country as a moderating. This study uses a quantitative method with primary data. The population of this study were taxpayers in Pontianak City and Kubu Raya Regency. The sampling technique used was random sampling. The Hair approach was used to measure the number of samples to obtain a sample of 240 taxpayers. The data collection technique used a questionnaire. The analysis technique used path analysis with a partial least squares structural equation modeling (PLS-SEM) approach based on variance. The study found that taxpayer awareness, e-filing, tax sanctions, and love of the homeland positively affect taxpayer compliance. If taxpayers do not fulfill their responsibilities, they will be punished. Love of the homeland can strengthen the influence of tax sanctions on taxpayer compliance. However, love of the homeland cannot moderate the influence of taxpayer awareness and e-filing on taxpayer compliance. This study can complement the results of previous studies on factors that influence taxpayer compliance. Then, it can help develop a more comprehensive theoretical model and broaden the understanding of taxpayer behavior. This research can help the government make more efficient tax policies and encourage taxpayer compliance.

This study is devoted to a comparative analysis of different models of the risk-based approach used in tax administration in the BRICS countries. The risk-based approach is widely recognized as the fundamental basis for defining and legally consolidating the tasks of tax administration bodies in modern conditions. According to this approach, the objectives of the tax administration are to identify, prevent and minimize threats to tax security in the course of the implementation of the full range of administrative functions in the tax sphere, as well as to work towards overcoming the consequences of the realization of threats. The authors propose the following points for conducting a comparison of the BRICS countries using tax risk assessment: the implementation of risk assessment in the practice of tax administration and the quality of its legislative regulation, the impact of risk indicators on the behavior of taxpayers and the impact of risk indicators on the effective implementation of tax control measures. In general, there is a high degree of similarity among all aspects of the risk-based approaches adopted in the BRICS countries. However, the methods of implementation and levels of legal certainty in laws differ from country to country.

The article examines the issues surrounding the definition of the concept and establishment of the content of specific types of legal guarantees that ensure the implementation of mechanisms for fulfilling tax obligations in the context of digitalization. The purpose of the article is to substantiate the relevance of studying legal guarantees for fulfilling tax obligations in the digital age, as well as to define the concept of such guarantees based on their value in ensuring the development of digital taxation. As a result of the conducted research, the following types of legal guarantees for implementing such mechanisms are outlined: the powers of tax authorities ensuring the fulfillment of tax obligations, which are evolving in the conditions of digitalization; high-quality tax legislation regulating the digital mechanisms for fulfilling tax obligations; uniform judicial practice and the formation of legal positions by courts on issues concerning the fulfillment of tax obligations in the era of digitalization; the mechanism of trust relations between taxpayers and tax authorities, which in the digital age is based on the application of tax compliance procedures and mediation as an alternative way to resolve tax disputes. With respect to each of the guarantees, the author analyzes their content and formulates the main problems and prospects for implementing tax and legal norms governing specific aspects of legal assurance of tax obligations during the digital period of tax relation development.

Tax compliance is the determining factor in tax report submission, enhancing tax awareness. A low level of tax compliance (TC) directly affects the government revenue and low inflow of information regarding taxpayers. This study uses descriptive and explanatory research approaches to identify determinants of residential rental income tax compliances (TC) among property owners in Kathmandu Metropolitan City, Nepal. A total of 1,129 structured questionnaires were distributed among the households of Kathmandu Valley for the cross-sectional and primary data, and only 500 (44.29 percent) useful responses were received from the respondents as the population was unknown. The response rate exceeds the estimated sample size of 384. The findings revealed a significant positive impact of tax rate on tax compliances (r = 0.329**, P

Taxes are an essential pillar of countries and nations. It contributes to the country's economic growth and support for sustainable development. Therefore, this study aims to investigate the effect of algorithmic government, artificial intelligence, and tax services on tax compliance. This research uses a quantitative approach with a survey method. The sample was 393 taxpayers. The research instrument used was a questionnaire designed on a Likert scale with five response options. The questionnaire was distributed via the WhatsApp application and email in Google Form format. Data were analyzed using regression. The results found that algorithmic government, AI, and tax services, partially and simultaneously, affect tax compliance among taxpayers. These findings provide insight into how tax compliance can be improved through algorithmic government, AI, and tax services. Therefore, researchers and practitioners can discuss the findings of this research critically and in depth before adapting and adopting them in their future work without ignoring the limitations of this research.

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.

Purpose: How can tax policies serve as a tool to promote distributive tax justice? The purpose of this study is to discuss several policies that research shows are both feasible and effective in achieving distributive tax justice. Motivation: By many accounts, income and wealth inequality has grown significantly in many countries in recent years, violating many peoples' standards of "distributive tax justice". Exploring policies that research has shown are both feasible and effective in achieving distributive tax justice should provide useful guidance to governments. Design/Methodology/Approach: This paper reviews research on policies that have been suggested as options, examining both the feasibility that these policies may be enacted and the effectiveness of these policies if actually implemented. Main findings: This paper suggests policies that would increase the taxes paid by the rich, reduce tax evasion by the rich, and decrease the tax burdens by the gender, race, and ethnicity of taxpayers. Practical implications/Managerial impact: These policies all work through existing taxes, they are all administratively feasible and effective, none of these policies raises statutory marginal tax rates, these policies are all consistent with the standard "Broad Base, Low Rate" approach to tax reform, and variants of all of these policies apply worldwide. Novelty/Contribution: These suggested policies are novel among many other analyses because the policies here all emerge from a framework that emphasises feasibility and effectiveness in achieving distributive tax justice. [ABSTRACT FROM AUTHOR]

The development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has been continually increasing, contributing to as much as 60.51 percent of the GDP in 2019. This underscores the vital and strategic role of MSMEs in the national economy. Given the substantial potential of MSME tax revenue and the suboptimal level of tax compliance, the Government implemented a presumptive tax in 2013. Moreover, the Government has taken measures to reduce the final income tax rate for MSMEs from 1 percent to 0.5 percent, with the aim of facilitating the growth of MSMEs and increasing their participation in tax payments. Tax cut is one of the instruments in the supply-side tax policy that frequently used by the Government to stimulate productivity. Hence, it is not surprising that the government encourages the development of MSMEs by reducing the final income tax rate to 0.5 percent. This article aims to describe the effect of reducing the tax rate from 1 percent (based on PP 46/2013) to 0.5 percent (based on PP 23/2018) on state revenues and MSME taxpayer payment compliance. Using national monthly data from 2015-2021, a non-parametric statistical descriptive analysis was conducted with the Wilcoxon Signed Rank test. The study found that the tax rate adjustment - in this case, the reduction of the final income tax rate for MSMEs to 0.5 percent as per Government Regulation No. 23 of 2018 - has had a significant impact on state revenue and tax compliance. [ABSTRACT FROM AUTHOR]

Over the past two decades, tax nudging has gained popularity as a method to boost tax compliance and help revenue authorities increase tax collection. However, most evidence on the effect of behaviourally informed tax letters comes from environments with high administrative capacity, which raises doubts about its generalizability. Against this background, this article tests the compliance effect of including messages that trigger deterrence or reciprocity beliefs in tax letters through a randomized controlled trial implemented in two mid‐sized Mozambican municipalities, Vilankulo and Dondo. Conducted in 2018, the experiment focuses on property taxation, a tax overwhelmingly perceived to perform well below its potential in many low‐ and middle‐income countries. The analysis relies on administrative data and exploits the complete universe of registered property tax taxpayers, including individuals and enterprises. The results indicate that (i) receiving a notification letter – not necessarily common practice in many contexts – has a significant positive impact on compliance; (ii) among enterprises, the message alluding to reciprocity backfires, while the most effective message to include generally is the one alluding to deterrence; and (iii) previously compliant taxpayers react negatively to the letter, regardless of the message included. These results carry relevant policy implications, indicating the large scope for behaviourally informed letters to help increase tax compliance, even in low administrative capacity settings. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Accounting & Finance Management (JAFM). is the property of Dinasti Publisher 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 aims to analyse tax morale’s effect on compliance, focusing on socio- economic, cultural, and institutional influences, particularly in developing economies. We utilise a literature review to explore theoretical and empirical insights into tax morale and compliance, assessing the impact of trust, fairness, and governance. Key factors like government trust and fairness perceptions are identified as crucial to tax morale. We also highlight the role of corporate governance in shaping compliance strategies. This study enhances understandings of tax morale’s determinants and compliance implications, offering a theoretical framework for future research. As such, we recommend policy and educational measures to improve tax morale and compliance, emphasising the importance of trust and fairness. However, the review’s scope is limited to available literature, suggesting empirical research is needed to validate these findings further. [ABSTRACT FROM AUTHOR]

We develop a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. Our framework allows for heterogeneity in cluster sizes and outcome distributions. We study the large-sample behavior of OLS estimators and cluster-robust variance estimators and show that (i) ignoring cluster heterogeneity may result in severely underpowered experiments and (ii) the cluster-robust variance estimator may be upward-biased when clusters are heterogeneous. We derive formulas for power, minimum detectable effects, and optimal cluster assignment probabilities. All our results apply to cluster experiments, a particular case of our framework. We set up a potential outcomes framework to interpret the OLS estimands as causal effects. We implement our methods in a large-scale experiment to estimate the direct and spillover effects of a communication campaign on property tax compliance. We find an increase in tax compliance among individuals directly targeted with our mailing, as well as compliance spillovers on untreated individuals in clusters with a high proportion of treated taxpayers. [ABSTRACT FROM AUTHOR]

Raising domestic revenue still represents a priority for most Sub-Saharan African countries that continue to face high tax non-compliance. This research investigates whether there is a link between citizens' perceptions of governance and individual tax compliance in SSA. We employ a logistic regression model by applying five levels of specifications and using round 7 of the Afrobarometer, which contains information on Africans' views on democracy, governance, economic reform, civil society, and quality of life for 32 countries. The main results suggest that perceptions of governance and attitudes towards tax compliance are positively associated, and their impact differs by country. The study proposes a binary mediation analysis to investigate the direct and indirect effects of governance perception on individual tax compliance, with trust in institutions serving as a mediator. Our findings suggest that a negative perception of governance may influence the trust in institutions and affect willingness to pay taxes. [ABSTRACT FROM AUTHOR]

The interests of the agent (manager) are not always aligned with the interests of the principal. It is possible that the agent will act for himself and not in the best interest of the principal. In deciding the intention to take aggressive tax action, managers will consider the advantages and disadvantages of their actions. One way to limit counterproductive manager behavior is that the principal will pay compensation costs in the form of incentives. This research examines the compliance behavior of taxpayers represented by company managers. The main idea is to analyze various factors that shape taxpayer behavior regarding compensation in tax compliance. This research is based on a survey of managers at companies registered at the Central Tax Service Office in Bandung, West Java. Primary data was analyzed using Structural Equation Modeling (SEM). The research results show empirical evidence that company managers' intentions toward tax compliance are supported by perception of control behavior and compensation. Counterproductive work behavior mediated by job satisfaction also supports tax compliance. Managers' behavior toward the interests of utility principals is influenced by the compensation provided and reduces counterproductive work behavior. So that agency conflicts can be reduced and avoided. [ABSTRACT FROM AUTHOR]

Policymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. This study employs empirical investigation to explore the factors that influence taxpayers' voluntary and enforced tax compliance behaviors. Data were collected through a survey questionnaire distributed to 400 taxpayers using simple random sampling and analyzed using an ordered logit model. The results validate the assumptions of the slippery slope framework, showing that trust significantly impacts voluntary tax compliance and that a strong tax authority's power contributes to more enforced tax compliance in Ethiopia. Additionally, the interaction between trust and power has a more significant effect on enforced tax compliance. This study also emphasizes the importance of improving trust in increasing tax compliance. Moreover, factors such as equity, fairness, tax knowledge, effective tax usage, and taxpayer morale contribute to tax compliance. By identifying factors that contribute to tax compliance, the findings of this research provide valuable insights for tax authorities in Ethiopia and other developing countries in devising strategies to combat tax evasion. This includes implementing a fair tax regime, enhancing the perceived value of public services financed by tax payments, increasing tax knowledge activities to help people understand the importance of paying taxes, and fortifying frameworks to minimize extravagant spending for maintaining public trust and ensuring effective and efficient use of taxpayers' money. [ABSTRACT FROM AUTHOR]

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales 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 paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion has externalities: tax evaders protect each other, because they tie down limited enforcement capacity. Thus, relatively small tax rate cuts, which decrease incentives to evade taxes, can lead to increased revenues through spillovers - creating Laffer effects. Interestingly, cutting de facto tax rates imply increasing de facto or effective tax rates. The model is consistent with the consequences of Russian tax reform, and may provide basis for further thinking about tax rate cuts in other countries. [ABSTRACT FROM AUTHOR]

This study interprets popular theories about the nature of taxes. The functions of taxes for implementing modern tax policy – fiscal, economic, social, environmental, and control – are examined. The contemporary role of taxation and tax control, aimed at ensuring regular tax revenues for the sustainable functioning of the state and public institutions, and for realizing the strategies, policies, and programs, related to sustainable development, is clarified. The modern problems of taxation and tax control in developed and developing countries are studied. In this regard, a comparative analysis of the National Revenue Agency practice in Bulgaria is carried out and, as a result of the study, guidelines for effectiveness and efficiency improvement in the tax field are systematized. [ABSTRACT FROM AUTHOR]

Copyright of KUL Journal of Legal Studies / Studia Prawnicze KUL is the property of John Paul II Catholic University of Lubin / Katolicki Uniwersytet Lubelski Jana Pawla II 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 paper studies the effect of a tax amnesty on subsequent property tax compliance in Argentina. Using individual-level tax data from an administrative panel, we compare taxpayers from a municipality that implemented an amnesty to taxpayers in unaffected neighboring municipalities as a control group. Applying a difference-in-differences approach, we find a slight increase in compliance following the amnesty. Taxpayers in the amnesty municipality exhibit a 2 percentage point rise in compliance compared to those in the control municipalities. The overall compliance increase consists of two components: (i) a significant and lasting improvement in compliance among taxpayers who enroll in an amnesty payment plan, and (ii) a minor increase in compliance among non-enrolled taxpayers. Enrollees' enhanced compliance is partially driven by a higher adoption of an alternative pay-in-advance method that facilitates compliance. We also analyze the selection patterns for amnesty participation and find that enrollees are wealthier and had somewhat higher compliance prior to the amnesty, indicating limited positive selection with regressive implications. In summary, tax amnesties can effectively encourage delinquents to return to compliance. [ABSTRACT FROM AUTHOR]

Purpose:Motivation:Design:Findings:Contribution:To determine business owners’ perceptions of and support for a national tax lottery system in South Africa.Tax compliance in developing countries is a challenge for governments, which depend on tax revenue to provide public goods and services. A tax lottery system has been recommended for South Africa, where customers would demand receipts for purchases that serve as lottery tickets and create paper trails that would expose tax non-compliant businesses. Literature indicates that small businesses find the process burdensome, costly, and detrimental to competitiveness and growth, particularly when customers are lost to larger businesses that are better equipped to routinely supply receipts.An exploratory approach, using an online survey of suppliers to gauge their perceptions of a South African tax lottery system was followed.Of the respondent, 51% expressed support for a tax lottery system, and thus, at an exploratory level, business owners in South Africa do not seem to support a tax lottery. This is an important finding, since suppliers play an integral role in the implementation of a tax lottery system. Further research should be conducted to determine the views of a more representative sample of suppliers, to determine whether they would play their part in administering such a system. Suppliers’ biggest concern was government corruption in implementing such a system.This study contributes to the body of knowledge on tax lotteries, particularly from a developing country perspective; furthermore, few empirical studies take the supplier perspective and acceptance of a tax lottery into account. [ABSTRACT FROM AUTHOR]

This research aims to test 1) the effect of income on tax compliance, 2) the effect of service quality on tax compliance, 3) the effect of income on tax compliance with service quality as a moderating variable. The approach used in this research is quantitative. The sample in this study was 140 taxpayers who paid motor vehicle tax at the Situbondo Regency SAMSAT Office. The data collection technique uses a questionnaire with a Likert scale and data analysis uses multiple linear regression analysis using SPSS 22.0 for Windows. Research results: show that 1) Income has a significant effect on tax compliance, 2) Service quality has a significant effect on tax compliance, and 3) Service quality moderates the effect of income on tax compliance. [ABSTRACT FROM AUTHOR]

This paper investigates the impact of self-tax relief on tax compliance and tax evasion among individual taxpayers as well as the influence of economic constraints on these relationships. This study employs a survey methodology that specifically targets individual taxpayers in Malaysia. Leveraging on the theory of planned behaviour, the findings reveal that self-tax relief has a positive effect on tax compliance and a negative effect on tax evasion. The findings also reveal that economic constraint moderates the relationship between self-tax relief with tax compliance and tax evasion. This study makes significant contribution to the literature through addressing the role of economic factors in determining the behaviour of individual taxpayers. Despite ongoing discussions on how economic constraints influence tax compliance and tax evasion, empirical evidence remains limited. More specifically, this study addresses a research gap focusing on the impact of current economic constraints on the relationship between self-tax relief, tax compliance, and evasion. The study provides implications for policymakers on the need to account for economic factors and tax policy. It specifically suggests improvements in the tax structure such as continuous assessment of the value of self-tax relief that could encourage tax compliance and mitigate evasion. [ABSTRACT FROM AUTHOR]

The study used the Theory of Planned Behaviour (TPB) to examine the GST return filing intention of entrepreneurs across Kerala. The extended TPB model examines the impact of attitude toward GST filing, subjective norms, perceived behavioural control, and moral obligation on compliance intention with respect to the filing of GST returns. The analysis was performed using the information gathered from 205 entrepreneurs residing in Kerala. The interconnection among the variables was examined using PLS-SEM. The results indicate that an entrepreneur's attitude and subjective norms could enhance the certainty of GST compliance decisions, meanwhile, perceived behavioural control does not have any relevant impact on an entrepreneur's intention to file GST returns on time. The study further delves into the least explored area by focusing on the role of moral obligation in influencing the timely filing of GST returns. The study provides evidence that tax compliance intention is positively associated with the level of moral values possessed by entrepreneurs. [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]

Background: MSMEs dominate the Indonesian economy. The growth of MSMEs shows that the number of MSMEs is quite large and continues to increase every year, thus indicating that MSMEs may be able to generate tax revenue. Semarang City is no exception. However, the problem is that MSMEs still view taxes as a burden that must be minimized and there is a lack of supervision from the tax authorities. Purpose: The aim of the research is to determine the influence of personal norms and tax compliance intentions on tax compliance behavior in MSMEs for processed agricultural products in Semarang City. Design/methodology/approach: The researcher used TPB. The idea that social and moral norms originate from subjective norms is examined in this study. Social norms focus more on providing social expectations and often aim to maintain harmony in a group or society, originate from society or social groups, and are often taught or enforced through socialization, social supervision, and social sanctions. Moral norms focus on behavior that is considered right or wrong from a moral or ethical perspective, are often related to a sense of personal responsibility or justice, originate from internal values, ethics, religion, or philosophy believed by the individual, and can vary from one individual to another, although they are often also influenced by certain religious or philosophical teachings. Three variables personal norms, intentions, and behavior, were used in this study. The questionnaires were given to UMKM taxpayers for processed agricultural products in Semarang City, totaling 120 respondents. PLS- SEM was used for the analysis. Findings/Result: The first hypothesis is that personal norms have an impact on intentions. The second hypothesis is accepted which shows that tax compliance intentions have a positive and significant influence on tax compliance behavior. The Influence of Personal Norms on Intention where the statistical value for the personal norm and intention variables are respectively, the P value is 0.000 < 0.050 and the T statistic value is 7.706 > 1.96 so that the hypothesis is accepted. The Influence of Intention on Behavior, where the P value is 0.002 < 0.050 and the T statistic value is 3.117 > 1.96 so that the hypothesis is accepted. The Influence of Personal Norms on Behavior, where the P value is 0.000 < 0.050 and the T statistic value is 4.010 > 1.96 so that the third hypothesis - namely, that personal norms have a major impact on behavior is accepted. The Influence of Intention on Behavior where the P value is 0.002 < 0.050 and the T statistic value is 3.117 > 1.96 so that the hypothesis of intention has a major impact on behavior is accepted by the test. Conclusion: The behavior is very positively influenced by personal norms and the intention to comply with taxes in MSMEs for processed agricultural products in the city of Semarang. The implications are: The Importance of Tax Education and Counseling, The Role of Moral and Ethical Values in Tax Compliance, The Influence of the Social Environment, The Need to Improve the Perception of Ease in Paying Taxes. Originality/value (State of the art): Originality/value of this research is that this research highlights the importance of education and counseling about taxes for MSMEs, as well as the need for policies that support and facilitate the taxation process for this sector. [ABSTRACT FROM AUTHOR]

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]

Purpose: This study aims to provide empirical evidence empirical evidence related to tax knowledge and tax sanctions with risk preference as moderating preference as a moderator for increasing taxpayer compliance. Methodology/approach: The population of this study were taxpayers registered at KPP Pratama Gresik, and the technique used for sample testing was purposive sampling. The research data was collected by distributing questionnaires and analyzed using the Smart-PLS software application. Findings: The results of Understanding Tax Regulations have a positive effect on taxpayer compliance while Tax Sanctions have no positive effect on taxpayer compliance, as well as risk preferences that cannot moderate the understanding of tax regulations and tax sanctions on taxpayer compliance. Practical and Theoretical contribution/Originality: This study can explain the Planned Behavior theory and Prospect Theory regarding the behavior of a taxpayer at the level of taxpayer compliance. This study also provides an overview of the level of compliance of individual taxpayers. Research Limitation: The limitations in this study are limited time and limited resources to collect data within a certain period. In addition, data collection that only relies on surveys has the potential to affect the representativeness of the findings, because only some taxpayers are willing to participate. Limited access to tax data. Future research is recommended to extend the period of data collection to obtain more representative results and consider using other methods that can overcome limitations in data collection, such as the use of broader secondary data.

This study investigates the impact of tax audits on revenue generation in Lagos State, Nigeria, focusing specifically on the revenue from Pay-As-You-Earn (PAYE) and Direct Assessment (DA) over a 12-year period (2012-2023). Utilizing a longitudinal research design, data was sourced from the Lagos State Internal Revenue Service (LIRS) audit division. The methodology involved descriptive and inferential analysis, including ordinary least squares regression analysis, to explore the relationships between tax audits and revenue outcomes. Results indicate that tax audits positively and significantly influence both PAYE and DA revenues, with coefficients of 0.557 and 0.580, respectively. The study further highlights the significance of time as a variable influencing direct assessments, underscoring the cumulative effect of taxpayer compliance over years. The findings contribute to existing literature by elucidating the role of tax audits in enhancing revenue collection, providing valuable insights for tax authorities and policymakers. Recommendations for periodic tax audits to optimize revenue generation are offered, along with suggestions for future research to broaden the scope of inquiry in the field of taxation

Many developing countries have implemented tax regulations for small enterprises and the simplification of tax systems in recent times. Tax compliance attitudes within this sector vary significantly due to the high cost to comply and the technical nature of tax law. Many different factors influence presumptive tax compliance and previous research did not necessarily identify the determinants of this phenomenon. Two hundred and nineteen small business owners/managers participated in the study. The validation of the measurement model and the structural model was performed using the Partial-Least Squares Structural Equation Model. The study evaluated the impact of tax morale, corruption and taxpayer/tax office relationships on presumptive tax compliance in the Zimbabwean context. It was found that corruption significantly influences small business operators’ compliance levels under a presumptive tax system. Significant differences were found in small business owners and managers who differed in their perceptions of their relationships with the tax office. The results of this study would assist tax authorities in understanding small businesses’ perceptions when reviewing the current presumptive tax systems. JEL classification: H20, H29 Article History: Received: June 28, 2024; Reviewed: September 5, 2024; Accepted: November 11, 2024; Available online: December 17, 2024.