Procrastination and Property Tax Compliance in Philadelphia

2017 ◽  
Author(s):  
Holger Sieg
Keyword(s):  
Property Tax ◽  
Tax Compliance

scholarly journals PENGARUH SANKSI, KESADARAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KABUPATEN KERINCI

2020 ◽  
Vol 5 (2) ◽  
pp. 252
Author(s):  
Vivi Herlina
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Property Tax ◽  
Tax Compliance ◽  
Analysis Method ◽  
Independent Variables ◽  
Result Analysis

<p><em>Tax is very useful for the development of a county. This study aimed to determine the Effect of Sanctions, Tax Awareness and Quality of Taxpayer Services on Property Tax Compliance, the case studies Kab. Kerinci. The number of samples determined was 128 respondents. The independent variables were sanctions, tax awareness and service quality of taxpayers and the dependent variable was Property tax compliance. The analysis method used multiple regression analysis, including determination coefficient and hypothesis testing. The result analysis shows that Sanctions variable affects the taxpayer compliance by 0.421 (42.1%), Tax Awareness affects the taxpayer Compliance by 0.195 (19.0%), and the Quality of Taxpayer Services has an influence magnitude of 0.250 (25.0 %).</em></p><p> </p><p>Pajak sangat berguna bagi pembangunan suatu daerah. Penelitian ini bertujuan untuk mengetahui Pengaruh Sanksi, Kesadaran Perpajakan dan Kualitas Pelayanan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan khususnya pada daerah Kab. Kerinci. Jumlah sampel yang ditetapkan sebanyak 128 responden. Sebagai variabel independen, yaitu sanksi, kesadaran perpajakan dan kualitas pelayanan wajib pajak. Selanjutnya, variabel dependennya adalah kepatuhan Wajib Pajak Bumi dan Bangunan. Metode analisis yang digunakan adalah analisis regeresi linier berganda meliputi, koefisien determinasi dan pengujian hipotesis. Dari hasil analisis dapat diketahui bahwa variabel Sanksi mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,421 (42.1%), Kesadaran Perpajakan mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,195 (19.0%), dan Kualitas Pelayanan Wajib Pajak memiliki besaran pengaruh sebesar 0,250 (25.0%).</p>

Successfully Playing Games of Tax Compliance

2016 ◽  
pp. 216-245
Author(s):  
Shefali Virkar
Keyword(s):  
Game Theory ◽  
Electronic Property ◽  
Theoretical Perspective ◽  
Property Tax ◽  
Tax Compliance ◽  
Consumption Patterns ◽  
Government Agencies ◽  
Role Of Government ◽  
Ecology Of Games

The purpose of this chapter is to examine the role of government in encouraging fiscal compliance from the theoretical perspective of the ‘Ecology of Games'. Conceptual representations of human behaviour in formal complex institutions, located within Behavioural Economics Political Game Theory, presuppose it is possible for government agencies to strategically influence the behavioural preferences and consumption patterns of individual actors and groups in society. This study presents an empirical case concerned with the implementation and use of an electronic property tax collection system in Bangalore, India developed between 1998 and 2008.

Removal of renter's illusion: Property tax compliance among renters and owner-occupiers

2017 ◽  
Vol 66 ◽  
pp. 150-174 ◽  
Author(s):  
Yuval Arbel ◽  
Chaim Fialkoff ◽  
Amichai Kerner
Keyword(s):  
Property Tax ◽  
Tax Compliance

An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love

2016 ◽  
Vol 30 (1) ◽  
pp. 129-161 ◽  
Author(s):  
Michael Chirico ◽  
Robert P. Inman ◽  
Charles Loeffler ◽  
John MacDonald ◽  
Holger Sieg
Keyword(s):  
Experimental Evaluation ◽  
Property Tax ◽  
Tax Compliance ◽  
Free Riding ◽  
The City

scholarly journals Regulation of Property Tax in Tanzania: Legal and Administrative Challenges

2020 ◽  
Vol 7 (3) ◽  
pp. 424-438
Author(s):  
Hanifa T. MASSAWE
Keyword(s):  
Developing Countries ◽  
Property Tax ◽  
Tax Compliance ◽  
Theoretical Data ◽  
Developed Countries ◽  
Legal Intervention ◽  
Revenue Generation ◽  
Property Taxation ◽  
Intervention Measures ◽  
Legal Challenges

Property tax represents one among the most feasible, conventional, steady and progressive source of revenue. Nonetheless this form of tax has not received the attention it requires for effective contribution towards revenue generation in developing countries. The situation is however different in developed countries which have made concerted efforts to tap the potentials of property tax to achieve both fiscal and non-fiscal advantages for their communities. While taking this into account the current article conceptualizes the basic principles underlying property taxation as one among the forms of direct taxation while underscoring its value to revenue generation in general perspective. Thereafter specific analysis is made towards its practical regulation in a Tanzanian standpoint in terms of specific laws and regulatory machineries in the country. The analysis revolves around the effectiveness of the existing tax laws and regulatory machineries in ensuring optimum contribution by property tax to the country’s revenue basket. On the basis of doctrinal and empirical data it is revealed that despite its potential to contribute to revenue generation, property tax still faces a number of both legal and non- legal challenges in its administration in the country. The legal challenges include poor legal definition on the concept of property, the flat rate structure on property tax, low deterrence effect of the penal sanctions. The non-legal challenges on the other hand include low registration of property owners and properties for identification purposes, irregular valuation process, low taxpayer education on property tax affecting voluntary property tax compliance and lacking resources for property tax administration by the respective regulatory machineries. As a way to remedy the situation the paper provides a number of legal and non-legal intervention measures. The intervention measures take account of the importance of taxation for developing countries Tanzania inclusive, thus recommending solutions which reasonably combine regulatory convenience with equity and effectiveness. The recommendations are an output of theoretical data, empirical findings and specific international best practices on property taxation. The recommendations focus on legal clarification of the tax base, the method and basis for valuation and provision of required resources for enforcement of relevant laws on property taxation.

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