Tax Compliance in a Simulated Heterogeneous Multi-agent Society

2006 ◽  
pp. 147-161 ◽  
Author(s):  
Luis Antunes ◽  
João Balsa ◽  
Paulo Urbano ◽  
Luis Moniz ◽  
Catarina Roseta-Palma
Keyword(s):  
Tax Compliance ◽  
Multi Agent

Taxpayer Compliance Simulation

2008 ◽  
pp. 13-25 ◽  
Author(s):  
Kim M. Bloomquist
Keyword(s):  
Economic Theory ◽  
Social Networks ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Probability Of Detection ◽  
Agent Based Model ◽  
Tax Enforcement ◽  
Agent Based ◽  
Multi Agent

This chapter describes the development of a prototype multi-agent based model – the Tax Compliance Simulator (TCS) – designed to help tax administrators think about ways to reduce tax evasion. TCS allows the user to define unique behavioral, income, and tax enforcement characteristics for one or two distinctive taxpayer populations. The capabilities of the model are demonstrated in a simulation of the deterrent effects of taxpayer audits. The simulation finds that a significant portion of audit-based deterrence may depend on the influence of taxpayers’ social networks rather than the probability of detection or penalty for underreporting as indicated by economic theory (Allingham and Sandmo, 1972).

Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan

2017 ◽  
Vol 4 (2) ◽  
pp. 169-180
Author(s):  
Arif Fajar Wibisono ◽  
Yudha Catur Kusuma N
Keyword(s):  
Organizational Climate ◽  
Tax Compliance ◽  
Quantitative Approach ◽  
Multiple Linear Regressions ◽  
Parametric Test ◽  
Tax Corruption ◽  
Linear Regressions

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

Multi-agent temporal nontransitive linear logics and the admissibility problem

2020 ◽  
Vol 59 (1) ◽  
pp. 123-141
Author(s):  
V. V. Rybakov
Keyword(s):  
Multi Agent

Digital Circuit of Multi-Agent System for Two Pedestrian Streams in A Narrow Path

2014 ◽  
Vol 2 ◽  
pp. 471-474
Author(s):  
Takashi TOYOFUKU ◽  
Kunihiko MITSUBORI
Keyword(s):  
Digital Circuit ◽  
Multi Agent System ◽  
Agent System ◽  
Multi Agent

Tax Compliance

2014 ◽  
Vol 43 (5) ◽  
pp. 270-273
Author(s):  
Stefan Greil ◽  
Sven Kiesow
Keyword(s):  
Tax Compliance
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