scholarly journals A Conceptual Model of the Relationship between Personal Values and Personal Tax Culture Regarding the Perception of Tax System Fairness

2018 ◽  
Vol 64 (1) ◽  
pp. 41-47
Author(s):  
Aleksandra Vehovar ◽  
Damijan Mumel ◽  
Lidija Hauptman
Keyword(s):  
Conceptual Model ◽  
Tax Evasion ◽  
Personal Values ◽  
Tax Compliance ◽  
Theoretical Research ◽  
Two Dimensional ◽  
Tax System ◽  
Circular Design ◽  
The Relationship ◽  
Personal Tax

Abstract The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system’s fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion, tax compliance and tax system. Based on findings in Schwartz's model of personal values, the paper discusses some of individual personal values, categorized into ten groups within a two-dimensional circular design, along two bipolar dimensions. Because this field of research is largely unexplored and based on the previous theoretical research, a conceptual model for analysing this relationship was developed.

Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia

2017 ◽  
Vol 59 (3) ◽  
pp. 413-429 ◽  
Author(s):  
Chan Pui Yee ◽  
Krishna Moorthy ◽  
William Choo Keng Soon
Keyword(s):  
Social Exchange ◽  
Tax Evasion ◽  
Design Methodology ◽  
Tax Compliance ◽  
Assessment System ◽  
Self Assessment ◽  
Tax System ◽  
Content Type ◽  
The Government ◽  
The Relationship

Purpose The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the understanding of taxpayers’ attitude on tax morality towards a tax system has to be enhanced to minimize tax evasion cases. The purposes of this study are to examine the relationship between tax fairness, tax knowledge, enforcement level and social exchange towards taxpayers’ attitude of tax morality under the self-assessment system in Malaysia and also to identify the relationship between taxpayers’ attitude of tax morality and taxpayers’ perceptions on tax evasion. Design/methodology/approach Data were collected from 400 taxpayers through a questionnaire and analysed. Findings From the analysis, it has been found out that tax knowledge is the most important tax system characteristic that affects taxpayers’ attitude of tax morality. In addition, taxpayers’ attitude of tax morality is significant to taxpayers’ perceptions on tax evasion in Malaysia. Originality/value The findings of this study would be useful for the government to further improve the present tax system to increase voluntary tax compliance.

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.

scholarly journals Does Religiosity Improve Tax Compliance? An empirical research based from gender

2018 ◽  
Vol 10 (1) ◽  
pp. 82-90
Author(s):  
Dekeng Setyo Budiarto ◽  
Yennisa Yennisa ◽  
Rohmyati Widyaningrum
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Tax Compliance ◽  
Analysis Data ◽  
Love Of Money ◽  
Significant Difference ◽  
Convenience Sampling ◽  
The Relationship ◽  
Method Analysis ◽  
Special Region

Religiosity and love of money plays an important role in determining individual compliance with tax regulations in developing countries. This research examines the influence of love of money and religiosity on tax evasion. In addition, it studies the relationship between love of money, religiosity, and tax evasion based from a gender. The research data were obtained from 8 private universities in Special Region of Yogyakarta with 207 samples and it uses convenience sampling. The number of samples was determined by convenience sampling method. Analysis data uses regression analysis. The results indicate that love of money has significant effect on tax evasion, while religiosity has no significant effect on tax evasion. There is significant difference between love of money and tax evasion from a gender perspective. The conclusion of this research is tax evasion in Indonesia determined by love of money and not given by religiosity. Moreover, sex is not an indicator in tax evasion and love of money.

scholarly journals When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter?

2021 ◽  
Vol 9 (3) ◽  
pp. 50
Author(s):  
Siti Nurfarhana Mohamad Dzulkifli ◽  
Seri Ayu Masuri Md Daud
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Self Assessment ◽  
Tax Practitioners ◽  
Compliance Behavior ◽  
Tax Returns ◽  
Personal Tax

Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key challenge is tax compliance behavior remains a complex and perplexing topic. While a lack of tax knowledge is pertinently attributable to unintentional non-compliance, the causes of intentional non-compliance are far from clear. This study aims to investigate the factors associated with intentional tax non-compliance by ruling out the variation in tax knowledge explanation. In so doing, this study employs a sample of respondents deemed conversant with tax knowledge. More specifically, this study surveys 104 tax practitioners in Malaysia using a convenience sampling technique and utilizes the theories of planned behavior and free trait to explore how they behave when filing their personal tax returns. The findings suggest only subjective norms is significantly linked to their tax compliance behavior. This study extends the literature on the role of individual factors on tax compliance behaviour among tax practitioners acting in a different persona.

PENGARUH PELAYANAN PAJAK, PERSEPSI SISTEM PERPAJAKAN, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 8 (01) ◽  
pp. 89
Author(s):  
Waluyo .
Keyword(s):  
Empirical Evidence ◽  
Research Method ◽  
Tax Compliance ◽  
Tax System ◽  
Independent Variables ◽  
Tax Payers ◽  
The Impact ◽  
The Relationship ◽  
System Knowledge

This research aims to analyze the impact of tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers on tax compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable.The populations of research was all individual taxpayers registered in the tax office (KPP). The sample of population used is an individual taxpayer who enrolled in tax office Tigaraksa especially around in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax apparatus service have effect on individual taxpayer compliance, variable perception of effective tax system didn’t have effect on individual taxpayer compliance, knowledge of tax have effect on individual taxpayer compliance, and awareness of individual taxpayers have effect on individual taxpayer compliance. Variable tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers have simultaneously on tax compliance.Keywords: tax service, perception of effective tax system, knowledge of tax, awareness of individual tax payers and tax compliance.  

scholarly journals Productivity and Tax Evasion

2019 ◽  
Vol 2019 (260) ◽  
Author(s):  
Era Dabla-Norris ◽  
Mark Gradstein ◽  
Fedor Miryugin ◽  
Florian Misch
Keyword(s):  
Tax Evasion ◽  
Developing Economies ◽  
Tax Compliance ◽  
Transmission Channel ◽  
Firm Level ◽  
Tax System ◽  
Yield Efficiency ◽  
Revenue Collection ◽  
Model Predictions ◽  
Development Prospects

The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax system. Tax evasion undermines revenue collection, distorts competition, and undermines a country’s development prospects. In this paper, we investigate whether higher productivity causally leads to lower tax evasion. We first present stylized facts consistent with this view and develop a model that illustrates one potential transmission channel. Second, we test the model predictions at the firm level using the self-reported share of declared income as proxy for tax evasion for a large sample of emerging and developing economies. Our results suggests that productivity improvements by firms can lead to lower tax evasion.

scholarly journals A Study on Application of Artificial Intelligence and Machine Learning in Indian Taxation System

2021 ◽  
Vol 58 (2) ◽  
pp. 1226-1233
Author(s):  
Ankit Rathi Et al.
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Assessment System ◽  
Perceived Fairness ◽  
Tax System ◽  
Tax Assessment ◽  
Tax Education ◽  
Taxation System

 In a developing economy like India taxation is a main source of public finance. Indian taxation system always suffered from problems such as tax evasion, inefficient administration etc. Administration of taxation always needs such a system which will be less in error and prompt in decision making. Indian taxation system is suffering from lack of manpower to perform tedious tasks such as data entry, scrutiny of return, tax audit etc. To manage the changing tax landscape alongside use of analytics recently Indian government announced the use of Artificial Intelligence/Machine Learning in tax assessment system. Artificial Intelligence or known as AI is a relatively new phenomenon in tax. Recently the government of India announced to use faceless tax assessment system empowered by AI/ML. In the Present paper we attempt to find out the role of AI/ML in Indian taxation system and on the basis of factors such as tax knowledge, tax education, legal sanction, complexity of tax system, relationship with tax authority, perceived fairness of the tax system, ethics and attitudes towards tax compliance, awareness of offences and penalties, tax education, possibility of being audited etc. we want to know about the perception of taxpayers towards adoption of Artificial Intelligence based tax system.  

Tax compliance in a developing country

2017 ◽  
Vol 44 (6) ◽  
pp. 931-957 ◽  
Author(s):  
Stephen Korutaro Nkundabanyanga ◽  
Philemon Mvura ◽  
David Nyamuyonjo ◽  
Julius Opiso ◽  
Zulaika Nakabuye
Keyword(s):  
Developing Country ◽  
Tax Evasion ◽  
Structural Equation ◽  
Survey Design ◽  
Tax Compliance ◽  
Equation Modeling ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Tax System ◽  
Content Type

Purpose The purpose of this paper is to establish the relationship between perceived grounds for tax non-compliance or compliance behaviors and perceived tax compliance factors. Design/methodology/approach The study employed a correlational and cross-sectional survey design seeking to understand tax compliance by taxpayers’ perceptions in Uganda. Data from 205 respondents to the questionnaire were analyzed using Statistical Package for Social Scientists and structural equation modeling with analysis of moment structures. Findings Governmental effectiveness, transparent tax system (TTS) and voice and accountability (VA) are perceived grounds for tax compliance or non-tax compliance and, as indicators of tax administration significantly influence variances in tax compliance. Tax compliance in Uganda is indicated by perceived worth and distribution of public expenditure (WDPE), level of taxation, inequalities in the tax system and tax evasion. Research limitations/implications No distinction is made between actual and potential taxpayers. Still, the results can contribute to our understanding of tax compliance puzzle from the behavioral angle. Factors such as perceived WDPE indicate a taxpayer’s compliance decision and factors such as governmental effectiveness explain that decision. Additional government policy requirements beyond greater enforcement actions by the tax authorities should be cultivated. Originality/value Results contribute to extending the basic tax effort model by establishing the extent to which VA, TTS and governmental effectiveness (GEF) matter in a developing country context. The study presents tax compliance as a taxpayer’s decision that is informed by perceptions and shows that factors increasing the taxpayers’ perceptions about VA and GEF relate to the importance that their perceptions have in their tax compliance decisions.

scholarly journals E-tax system effectiveness in reducing tax evasion in Nigeria

2021 ◽  
Vol 19 (4) ◽  
pp. 175-185
Author(s):  
Adegbola Olubukola Otekunrin ◽  
Tony Ikechukwu Nwanji ◽  
Damilola Felix Eluyela ◽  
Henry Inegbedion ◽  
Temitope Eleda
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax System ◽  
Medium Scale ◽  
Revenue Collection ◽  
Mind Set ◽  
And Control

This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclusive research design was used. General linear model and linear regression were used to analyze the data collected. The E-tax system was measured using actual tax revenues and the level of electronic tax services. In contrast, tax evasion was measured using tax compliance and mind-set of taxpayers towards E-tax system. Taxpayers’ attitudes towards E-tax system, actual tax revenue, tax compliance and the level of electronic tax services were used as mediating and control variables; thus, results established a significant relationship, and this relationship is an adverse one. The work shows that an effective electronic tax system will significantly reduce tax evasion. Therefore, the proper implementation of the electronic tax system helps mitigate the problem of tax evasion that causes economic and social detriments in the tax administration system.

Pengaruh Pelayanan Fiskus, Persepsi Atas Efektivitas Sistem Perpajakan, Pengetahuan Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

2013 ◽  
Vol 5 (2) ◽  
pp. 17-37
Author(s):  
Nelinda Melando ◽  
Waluyo Waluyo
Keyword(s):  
Empirical Evidence ◽  
Research Method ◽  
Tax Compliance ◽  
Tax System ◽  
Independent Variables ◽  
The Impact ◽  
The Relationship ◽  
System Knowledge

This research aims to analyze the impact of tax service, perception of effective tax system, knowledge of tax, and awareness of taxpayers towards individual taxpayers compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable.           The populations of research was all individual taxpayers registered in the tax office (KPP) Pratama Tigaraksa. The sample of population used is individual taxpayer who enrolled in KPP Tigaraksa especially in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax service have signigicant effect towards individual taxpayer compliance, variable perception of effective tax system didn’t have significant effect towards individual taxpayer compliance, knowledge of tax have significant effect on individual taxpayer compliance, and awareness of individual taxpayers have significant effect on individual taxpayer compliance. Keywords: Tax Service, Perception of Effective Tax System, Knowledge of Tax, Awareness of Individual Taxpayers and Tax Compliance

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