Tax complexity indices and their relation with tax noncompliance: Empirical evidence from the Portuguese tax professionals

Tékhne ◽  
2016 ◽  
Vol 14 (1) ◽  
pp. 20-30 ◽  
Author(s):  
A.C. Borrego ◽  
C.M.M. Lopes ◽  
C.M.S. Ferreira
Keyword(s):  
Empirical Evidence ◽  
Tax Professionals ◽  
Tax Complexity ◽  
Tax Noncompliance

The Perception of Tax Complexity Within Local Authorities' VAT Framework

2018 ◽  
pp. 384-405
Author(s):  
Ana Clara Borrego ◽  
Cidalia Mota Lopes ◽  
Carlos Manuel Ferreira
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Local Authorities ◽  
Tax Complexity ◽  
Perceived Complexity ◽  
High Degree ◽  
The Impact ◽  
Tax Noncompliance

The relevance of the impact of tax complexity on tax noncompliance justifies the study of tax complexity in the scope of several taxpayers, including local authorities. This chapter analyses the case of the value added tax (VAT), a typical example where the misuse of exemptions and no subjections imply the no payment of taxes by citizens. Therefore, this chapter tries to assess, qualitatively and quantitatively, the levels of tax complexity perceived in local authorities' administrations through the amount of binding tax information those organizations request. The results suggest a high degree of perception of tax complexity and uncertainty as well as a lack of transparency associated with the tax framework of the activities of local authorities. It is pointed out that the perceived complexity is essentially legal. Moreover, the findings establish a relation between some more complex legal changes with great tax impact within these entities and the increase of the number of binding tax information requested on their subjects.

The Effect of Code Section Knowledge on Tax-Research Performance

2001 ◽  
Vol 23 (2) ◽  
pp. 20-34 ◽  
Author(s):  
John A. Barrick
Keyword(s):  
Empirical Evidence ◽  
Research Question ◽  
Research Performance ◽  
Direct Access ◽  
Technical Knowledge ◽  
Section Method ◽  
Tax Professionals ◽  
Ultimate Source ◽  
Research Questions ◽  
Tax Research

This study investigates whether Code section knowledge, which allows direct access to relevant authority, affects tax-research performance. This understanding is important because tax professionals are constantly searching the Code for relevant authority to resolve their clients' research questions, and because the Code is the ultimate source of tax authority. The research question is examined through an experiment that compares the research performance of experienced tax professionals and inexperienced graduate tax students when performing either a Code section or a topical search. The results indicate that experienced subjects are better able than inexperienced subjects to use Code section knowledge in tax research. In addition, the experienced subjects using the Code section method retrieved more relevant authority than any other group of subjects. Taken together, the results provide empirical evidence that Code section knowledge complements tax professionals' technical knowledge and improves tax-research performance.

scholarly journals The Effect of on tax professionals ' perception of tax complexity on tax compliance behavior

2020 ◽  
Vol 8 (30) ◽  
pp. 81-105
Author(s):  
Fatemeh Kaghazloo ◽  
Mehdi Baharmoghadam ◽  
Alireza Rahimi ◽  
◽  
◽  
...  
Keyword(s):  
Tax Compliance ◽  
Compliance Behavior ◽  
Tax Professionals ◽  
Tax Complexity

Challenges to the social motivation theory of autism: The dangers of counteracting an imprecise theory with even more imprecision

2019 ◽  
Vol 42 ◽  
Author(s):  
Mirko Uljarević ◽  
Giacomo Vivanti ◽  
Susan R. Leekam ◽  
Antonio Y. Hardan
Keyword(s):  
Empirical Evidence ◽  
Social Motivation ◽  
Motivation Theory ◽  
The Social

Abstract The arguments offered by Jaswal & Akhtar to counter the social motivation theory (SMT) do not appear to be directly related to the SMT tenets and predictions, seem to not be empirically testable, and are inconsistent with empirical evidence. To evaluate the merits and shortcomings of the SMT and identify scientifically testable alternatives, advances are needed on the conceptualization and operationalization of social motivation across diagnostic boundaries.

Integrating perspectives: How the development of second-personal competence lays the foundation for a second-personal morality

2020 ◽  
Vol 43 ◽  
Author(s):  
John Corbit ◽  
Chris Moore
Keyword(s):  
Empirical Evidence ◽  
Developmental Process ◽  
Focal Point ◽  
Personal Information ◽  
Personal Competence ◽  
Triadic Interactions ◽  
Personal Morality ◽  
Integrative Process

Abstract The integration of first-, second-, and third-personal information within joint intentional collaboration provides the foundation for broad-based second-personal morality. We offer two additions to this framework: a description of the developmental process through which second-personal competence emerges from early triadic interactions, and empirical evidence that collaboration with a concrete goal may provide an essential focal point for this integrative process.

Men Are Hierarchical, Women Are Egalitarian: An Implicit Gender Stereotype

2004 ◽  
Vol 63 (2) ◽  
pp. 107-111 ◽  
Author(s):  
Marianne Schmid Mast
Keyword(s):  
Empirical Evidence ◽  
Implicit Association Test ◽  
Gender Stereotype ◽  
Association Test ◽  
Implicit Association ◽  
Two Samples

The goal of the present study was to provide empirical evidence for the existence of an implicit hierarchy gender stereotype indicating that men are more readily associated with hierarchies and women are more readily associated with egalitarian structures. To measure the implicit hierarchy gender stereotype, the Implicit Association Test (IAT, Greenwald et al., 1998) was used. Two samples of undergraduates (Sample 1: 41 females, 22 males; Sample 2: 35 females, 37 males) completed a newly developed paper-based hierarchy-gender IAT. Results showed that there was an implicit hierarchy gender stereotype: the association between male and hierarchical and between female and egalitarian was stronger than the association between female and hierarchical and between male and egalitarian. Additionally, men had a more pronounced implicit hierarchy gender stereotype than women.

Socially Shared Regulation of Learning: A Review

2015 ◽  
Vol 20 (3) ◽  
pp. 190-203 ◽  
Author(s):  
Ernesto Panadero ◽  
Sanna Järvelä
Keyword(s):  
Empirical Evidence ◽  
Learning Theory ◽  
Qualitative Data ◽  
Social Regulation ◽  
Observation Data ◽  
Optimal Form ◽  
Self Regulated Learning ◽  
The Past ◽  
Recorded Observation ◽  
Socially Shared Regulation

Abstract. Socially shared regulation of learning (SSRL) has been recognized as a new and growing field in the framework of self-regulated learning theory in the past decade. In the present review, we examine the empirical evidence to support such a phenomenon. A total of 17 articles addressing SSRL were identified, 13 of which presented empirical evidence. Through a narrative review it could be concluded that there is enough data to maintain the existence of SSRL in comparison to other social regulation (e.g., co-regulation). It was found that most of the SSRL research has focused on characterizing phenomena through the use of mixed methods through qualitative data, mostly video-recorded observation data. Also, SSRL seems to contribute to students’ performance. Finally, the article discusses the need for the field to move forward, exploring the best conditions to promote SSRL, clarifying whether SSRL is always the optimal form of collaboration, and identifying more aspects of groups’ characteristics.

Neuroscience and Ethics

2017 ◽  
Vol 64 (2) ◽  
pp. 82-92 ◽  
Author(s):  
S. Matthew Liao
Keyword(s):  
Empirical Evidence ◽  
Moral Judgments ◽  
Empirical Results ◽  
Joshua Greene

Abstract. A number of people believe that results from neuroscience have the potential to settle seemingly intractable debates concerning the nature, practice, and reliability of moral judgments. In particular, Joshua Greene has argued that evidence from neuroscience can be used to advance the long-standing debate between consequentialism and deontology. This paper first argues that charitably interpreted, Greene’s neuroscientific evidence can contribute to substantive ethical discussions by being part of an epistemic debunking argument. It then argues that taken as an epistemic debunking argument, Greene’s argument falls short in undermining deontological judgments. Lastly, it proposes that accepting Greene’s methodology at face value, neuroimaging results may in fact call into question the reliability of consequentialist judgments. The upshot is that Greene’s empirical results do not undermine deontology and that Greene’s project points toward a way by which empirical evidence such as neuroscientific evidence can play a role in normative debates.

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