Effect of Electronic Tax System Adoption on Tax Compliance and Users’ Satisfaction in Lagos State Nigeria

2020 ◽  
Vol 12 (2) ◽  
pp. 86-92
Author(s):  
Abata , Matthew Adeolu ◽  
Akinola , Olayinka
Keyword(s):  
Tax Compliance ◽  
Tax System ◽  
Lagos State

Une typologie des contribuables travailleurs indépendants basée sur les attitudes motivationnelles

2015 ◽  
Vol 55 (1) ◽  
pp. 60-77
Author(s):  
Herbert Schwarzenberger ◽  
Stephan Muehlbacher ◽  
Cécile Bazart ◽  
Lucas Unger ◽  
Erich Kirchler
Keyword(s):  
Cluster Analysis ◽  
High Resistance ◽  
Tax Evasion ◽  
Representative Sample ◽  
Tax Compliance ◽  
Tax Burden ◽  
Negative Attitudes ◽  
Tax System ◽  
Do So

A representative sample of 471 Austrian self-employed taxpayers was investigated and types of taxpayers selected on the basis of their motivational postures were extracted. By means of a cluster analysis four basic clusters of taxpayers were identified. ‘Solidary’ taxpayers pay their taxes because they perceive the tax system as fair. ‘Non-solidary’ taxpayers experience their tax burden as unfair. ‘Critical’ taxpayers feel unfairly treated and show high resistance but do not necessarily react by evading taxes. ‘Strategic’ taxpayers feel fairly treated but still try to reduce their tax burden if they perceive the opportunity to do so. The results show that positive and negative attitudes, respectively, to taxes do not necessarily lead to tax compliance or tax evasion. Cooperative and uncooperative behaviour originates from different motives.

Does the opportunity to voice your opinion on the tax system give tax payers agency and increase tax compliance? A randomized field experiment.

2018 ◽  
Author(s):  
Andreas Olden ◽  
Jan-Emmanuel De Neve ◽  
Erik Ø. Sørensen ◽  
Alexander Cappelen ◽  
Bertil Tungodden ◽  
...  
Keyword(s):  
Field Experiment ◽  
Tax Compliance ◽  
Tax System ◽  
Randomized Field Experiment ◽  
Tax Payers

Does the opportunity to voice your opinion on the tax system give tax payers agency and increase tax compliance? A randomized field experiment.

2018 ◽  
Author(s):  
Andreas Olden ◽  
Jan-Emmanuel De Neve ◽  
Erik Ø. Sørensen ◽  
Alexander Cappelen ◽  
Bertil Tungodden ◽  
...  
Keyword(s):  
Field Experiment ◽  
Tax Compliance ◽  
Tax System ◽  
Randomized Field Experiment ◽  
Tax Payers

Does the opportunity to voice your opinion on the tax system give tax payers agency and increase tax compliance? A randomized field experiment.

2018 ◽  
Author(s):  
Andreas Olden ◽  
Michael Norton ◽  
Bertil Tungodden ◽  
Alexander Cappelen ◽  
Erik Ø. Sørensen ◽  
...  
Keyword(s):  
Field Experiment ◽  
Tax Compliance ◽  
Tax System ◽  
Randomized Field Experiment ◽  
Tax Payers

scholarly journals Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany

2016 ◽  
Vol 8 (3) ◽  
pp. 203-232 ◽  
Author(s):  
Nadja Dwenger ◽  
Henrik Kleven ◽  
Imran Rasul ◽  
Johannes Rincke
Keyword(s):  
Field Experiment ◽  
Local Church ◽  
Tax Compliance ◽  
Significant Fraction ◽  
Tax System ◽  
Administrative Records ◽  
Intrinsic Motivations ◽  
Crowd Out

We study extrinsic and intrinsic motivations for tax compliance in the context of a local church tax in Germany. This tax system has historically relied on zero deterrence so that any compliance at baseline is intrinsically motivated. Starting from this zero deterrence baseline, we implement a field experiment that incentivized compliance through deterrence or rewards. Using administrative records of taxes paid and true tax liabilities, we use these treatments to document that intrinsically motivated compliance is substantial, that a significant fraction of it may be driven by duty-to-comply preferences, and that there is no crowd-out between extrinsic and intrinsic motivations. (JEL C93, D64, H26, H71, K34, Z12)

scholarly journals The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust

2020 ◽  
Vol 9 (4) ◽  
pp. 207-213
Author(s):  
Rizky Rachmawan ◽  
Imam Subekti ◽  
Noval Abid
Keyword(s):  
Procedural Justice ◽  
Sampling Method ◽  
Simple Procedure ◽  
Tax Compliance ◽  
Tax System ◽  
Justice Perception ◽  
Convenience Sampling ◽  
Fair Procedure ◽  
Relationship Of ◽  
Pls Method

This research aims to examine the effect of psychology factors toward voluntary tax compliance on personal taxpayers who have a business (MSME) in Malang Raya. Kirchler, Hoelzl, & Wahl (2008) define voluntary tax compliance as the obedience based on the feeling of trust towards the tax authority. This feeling of trust towards tax authority can be created from the procedural justice obtained and felt by the taxpayers. Tax knowledge of taxpayers is also expected to strengthen the effect of perception of procedural justice towards voluntary tax compliance and the trust towards the tax authority. The researcher employed samples of personal taxpayers who have a business (MSME) in Malang Raya through a convenience sampling method. The samples of this research were 405 respondents and were analyzed by using the SEM-PLS method with WarpPLS 6.0. The research results show that procedural justice perception affects the trust towards the authority and voluntary tax compliance, the trust towards the authority also mediates the effect of procedural justice perception towards voluntary tax compliance, but tax knowledge is not proven of strengthening procedural justice perception towards the trust towards the authority and voluntary tax compliance. The result indicates that to increase tax compliance the authority must make sure the fair procedure according to taxpayers. The fair procedure will establish trust in the authority and make taxpayers easier to comply. Tax knowledge doesn’t make the effect stronger because taxpayers only judge to comply according to the easy and simple procedure of tax system

scholarly journals Study on system fairness dimensions and tax compliance in the Middle East context

2020 ◽  
Vol 18 (1) ◽  
pp. 181-191 ◽  
Author(s):  
Saeed Awadh Bin-Nashwan ◽  
Ahmed Mubarak Al-Hamedi ◽  
Munusamy Marimuthu ◽  
Abobakr Ramadhan Al-Harethi
Keyword(s):  
Middle East ◽  
Income Tax ◽  
Tax Compliance ◽  
General System ◽  
Analysis Tool ◽  
Tax System ◽  
Tax Rate ◽  
Compliance Behavior ◽  
Self Interest ◽  
The Government

People’s perceptions of a fair tax administration system have garnered growing interest as a decisive ingredient that can install compliance behavior among taxpayers. The tax that taxpayers wish to evade is determined by their perceptions of the various robust dimensions of fairness (i.e., general fairness, preferred tax rate structure, exchange with the government, special provisions, and self-interest). Such an important matter, like tax fairness, has been overlooked in the extant literature, especially in the Middle East context, although tax administrations still suffer from low and unsatisfactory rates of compliance. This paper aims to empirically examine the influence of fairness perceptions of the income tax system on compliance behavior of taxpayers in Yemen. The study used a survey questionnaire administered to 400 individual taxpayers in Hadhramout, one of the most prosperous business regions in Yemen. Based on the PLS-SEM analysis tool, the study found that general system fairness, preferred tax rate, exchange with the government, and the extent of self-interest are significantly related to income tax compliance, while special provisions do not affect compliance decisions. The results of the study can alert the tax authority and policymakers to consider the non-pecuniary factors, other than the measures of the coercion. Establishing a fair tax system is probably one of the most successful approaches to boost compliance among taxpayers, thus yielding more tax revenue and diminishing the administrative cost for the tax authority.

scholarly journals A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries

2021 ◽  
Vol 17 (2) ◽  
pp. 27-43
Author(s):  
Munyaradzi Duve ◽  
Daniel P. Schutte
Keyword(s):  
Developing Countries ◽  
Small Businesses ◽  
Tax Compliance ◽  
Empirical Literature ◽  
Formal Sector ◽  
Tax System ◽  
Classification Framework ◽  
Tax Systems ◽  
Compliance Behaviour ◽  
System Characteristics

This paper considers the effect of the presumptive tax system characteristics on the tax compliance behaviour of small businesses in developing countries. Since the concept of presumptive taxation involves several features influencing the formalisation of small businesses, this paper seeks to survey three key areas of literature: targeted taxpayers, thresholds and timeframe. This paper differs fundamentally from previous studies in that it analyses presumptive tax system characteristics. A descriptive review approach was followed in evaluating the empirical literature on presumptive tax system characteristics. A content analysis was then performed on literature about categories and subcategories provided in the classification framework. The review highlights similarities and conflicting evidence of presumptive tax system characteristics in transforming the compliance behaviour of small businesses. It was concluded that the blended use of information technology and existing presumptive tax systems can facilitate the movement of small businesses from the informal to the formal sector.

scholarly journals MENINGKATKAN KEPATUHAN DAN PENERIMAAN PAJAK MELALUI WITHHOLDING TAX SYSTEM

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 203
Author(s):  
I Nyoman Darmayasa ◽  
Yuyung Rizka Aneswari ◽  
Elana Era Yusdita
Keyword(s):  
Tax Compliance ◽  
Assessment System ◽  
Third Party ◽  
Self Assessment ◽  
Tax Base ◽  
Tax System ◽  
Withholding Tax ◽  
Tax Payers ◽  
Economic Capacity ◽  
Method Approach

The research aimed to understand deeply about withholding tax system in Indonesia and propose taxation strategy to maximize withholding tax according to self assessment system. The research use interpretive paradigm with literature method approach. The result of the research indicate that first, tax compliance in Indonesia is still low category so it need efforts to improve. Second, with withholding tax system will assurance due tax payment because tax taker is more discipline to cut tax for tax payer. Third, withholding tax system can control effectively and efficiently to minimize examination object not for personal tax payer but for work or income giver. Fourth, through the withholding tax system, tax payers would cut taxes when the conditions of high economic capacity. Fifth, several proposals to improve the maximization WHT include expanding the tax base and direct tax cuts were not final is still possible into the final tax in the scheme of withholding tax, giving rewards to a third party who is disciplined and obedient, open access to the Direktorat Jenderal Pajak (DJP) on the banks of the effectiveness of tax policy and make the Single Identification Number (SIN) to attract new taxpayers. This study contributes to the formulation of policies Direktorat Jenderal Pajak (DJP).

Behaviour of business class tax payers on tax compliance in Ethiopian revenue administration

2020 ◽  
Vol 3 (3) ◽  
pp. 74-91
Author(s):  
Uvaneswaran S M ◽  
Tsega Zemen
Keyword(s):  
Service Sector ◽  
Tax Compliance ◽  
Primary Source ◽  
Target Population ◽  
African Countries ◽  
Tax System ◽  
Ministry Of Finance ◽  
Sub Saharan ◽  
Revenue Administration ◽  
Tax Payers

Tax compliance issue is a major problem in revenue generation by the federal government in African countries. In Ethiopia, tax mobilization was also the lowest among sub-Saharan African countries and main purpose of the research is to identify the factors influencing the behavior of tax payer’s on tax compliance in Dessie town revenue authority. The target population of the study was Business Class people which denotes as category “A” tax payers of Dessie town and a Sample of 330 business was taken using stratified sampling followed by random sampling from each stratum from the total population of 1898. The taxpayers were stratified into trade (retailer and wholesaler), service sector and manufacturing (process) according to their field of work or business. The primary source of data was used to collect five point Likert scale data through questionnaire and partake 92.12% (304) as response rate from the sample size. The results exhibited that factors like tax knowledge, perception of tax payer’s fairness in tax system and equity, the influence of referral groups (friends, relatives) and probability of revenue authority audit and government spending on tax collection were influenced the tax payer’s behavior on voluntarily tax compliance. Finally, the revenue office has to ensure understanding of tax knowledge by the tax payer, maintain the transparency of the tax system and equity, collected tax has to be spend wisely by the Ministry of Finance and Economic Development for the welfare of the society and infrastructural development of the country.

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