scholarly journals Gender, Trust, and Tax Compliance: The Mediating Effect of Fairness Perception

2020 ◽  
Vol 4 (2) ◽  
pp. 131
Author(s):  
Yesaya Biely Febrian ◽  
Imas Nurani Islami, S.Pd, M.Sc.
Keyword(s):  
Significant Influence ◽  
Social Factors ◽  
Tax Compliance ◽  
Mediating Effect ◽  
Trust In Government ◽  
Budget Deficits ◽  
Fairness Perception ◽  
The World ◽  
Compliance Decisions ◽  
The Impact

<p class="abstrak">For governments around the world, voluntary tax compliance is critical as they try to minimize budget deficits. In order to boost tax compliance, traditional methods can be expensive to be applied. This study aims to analyze the impact of social factors on the tax compliance intentions of individuals. Supported results were found in a survey of 150 Indonesian taxpayers regarding the effect of social factors on tax compliance. We sum up that gender and trust in government have a significant influence on perception of fairness and perception of fairness on compliance decision. In addition, perception of fairness also succeeded in bridging or mediating gender and trust in government towards compliance decisions. This study might help tax authorities in developing more efficient approaches with less cost to improve taxpayer compliance.</p>

scholarly journals Hubungan antara Religiusitas dan Machiavellian dengan Tax Evasion: Riset Berdasarkan Perspektif Gender

Telaah Bisnis ◽  
2018 ◽  
Vol 18 (1) ◽  
Author(s):  
Dekeng Setyo Budiarto ◽  
. Yennisa ◽  
Fitri Nurmalisa
Keyword(s):  
Significant Influence ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Private University ◽  
The World ◽  
The Government ◽  
Special Region

Abstract Tax compliance has long been an issue for governments throughout the world and there is a large and rich research literatur in this field. This study examines the influence religiosity,and machiavellian on the tax evasion based from gender. The sample of this study are 202 account­ing students from 8 private university of Special Region of Yogyakarta. The results of the study prove that religiosity has significant influence on tax evasion, while machiavellian has no sig­nificant influence on tax evasion. Moreover, there is significant different on tax evasion based from gender. The results are expected for the government to designing policies to prevent tax evasion.

scholarly journals The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors

2014 ◽  
Vol 61 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Liucija Birskyte
Keyword(s):  
Government Regulation ◽  
Positive Impact ◽  
Tax Compliance ◽  
Trust In Government ◽  
National Elections ◽  
Income Reporting ◽  
The Government ◽  
Tax Payments ◽  
The Impact ◽  
The Relationship

Abstract The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government regulation finds that if citizens trust the government they are more likely to comply with laws and regulations. In this article, the index of trust in government calculated by the American National Elections Studies (ANES) and the AGI (adjusted gross income) gap produced by the Department of Commerce’s Bureau of Economic Analysis (BEA) are used to test an empirical model if trust in government has a positive impact on tax compliance of the least compliant taxpayers group - nonfarm sole proprietors - controlling for the deterrent effects of tax enforcement. The results indicate that the higher trust in government improves tax compliance. The paper contributes to the existing literature on tax compliance by combining survey and statistical income reporting data to find evidence that perceptions about the trust in the government translate into actual tax payments

scholarly journals Impact of FDI and FII on the Indian Stock Market during Recent Recession Period: An Empirical Study

2013 ◽  
Vol 1 (4) ◽  
pp. 475-482
Author(s):  
Arindam Banerjee
Keyword(s):  
Stock Market ◽  
Empirical Study ◽  
Significant Influence ◽  
Import Substitution ◽  
Social Sector ◽  
Policy Changes ◽  
The World ◽  
Indian Stock Market ◽  
The Impact ◽  
Recession Period

The era 90‘s saw very significant policy changes introduced in the sphere of financial sector, foreign trade, public sector and social sector. The year 1991 witnessed the process of liberalization and globalization that hit the Indian economy and pushed our country to break open the ―Inward Looking‖ policy when the emphasis was accorded to protectionism and import substitution. Since 1991, India has proved to be a key player in the world. Ours country interaction has increased with many economies ties, political harmony, tourism trade and services more significantly in the area of investment. The present study was conducted by me with the aim to understand the impact of FDI and FII on Indian Stock Market (BSE and Nifty) during the recession period. It was found from the study that FDI had a significant influence on the Indian Stock market during recession while FII negatively influenced the Indian Stock Market.

Factors affecting electronic invoice adoption and tax compliance process efficiency

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yulan Qi ◽  
Anna Che Azmi
Keyword(s):  
Positive Impact ◽  
Tax Compliance ◽  
Positive Influence ◽  
Mediating Effect ◽  
Process Efficiency ◽  
Future Research ◽  
Least Squares Regression ◽  
Content Type ◽  
Factors Affecting ◽  
The Impact

Purpose The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies. Design/methodology/approach A questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data. Findings This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency. Research limitations/implications This study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters. Practical implications The results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing. Social implications This research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen’s trust in the electronic invoice system. Originality/value This study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency.

scholarly journals EXAMINING THE INFLUENCE OF FAIRNESS PERCEPTION ON TAX COMPLIANCE BEHAVIOR OF THE LIBYA INDIVIDUAL TAXPAYERS: THE MODERATING TAX AWARENESS AND TAX COMPLEXITY

2019 ◽  
Vol 7 (2) ◽  
pp. 519-525
Author(s):  
Morni Hayati Jaafar Sidik ◽  
Gholam Reza Zandi ◽  
Al Seddig Alshadli Ruhoma
Keyword(s):  
Tax Compliance ◽  
Fairness Perception ◽  
Distributive Fairness ◽  
Perceptions Of Fairness ◽  
Compliance Behavior ◽  
Tax Complexity ◽  
Improve Compliance ◽  
Definition Of ◽  
Search Design ◽  
The Impact

Purpose of Study: This study examines the impact of the perceptions of fairness among Libyan taxpayers in the Libyan income tax system, where a multidimensional model of justice was introduced. This extends the definition of justice from one to distributive fairness and procedural fairness, along with tax awareness and tax complexity as moderators’ variables. This study is one of the first studies that test the impact of tax awareness and tax complexity as moderators’ variables on tax compliance behavior in a country. Methodology: Despite the importance of collecting taxes from individual taxpayers, it is a little known about the behavior of tax compliance in general in the Libyan context. This is important for tax authorities to identify behavioral factors that may hinder the successful tax compliance so that remedial action can be taken to improve compliance behavior. It remains currently a severe challenge for the Libyan tax authorities. Results: The results of this research will contribute significantly to the paucity of current literature on the role of tax awareness and tax complexities as moderators’ variables on tax compliance behavior, particularly in developing countries. The serial exploratory search design will be used in this study. The sub-squares analysis will be used to analyze the surveys.

scholarly journals Worldwide clustering and infection cycles as universal features of multiscale stochastic processes in the SARS-CoV-2 pandemic

2021 ◽  
Author(s):  
Marija Mitrovic Dankulov ◽  
Bosiljka Tadic ◽  
Roderick Melnik
Keyword(s):  
Stochastic Processes ◽  
Social Factors ◽  
Epidemic Outbreak ◽  
Global Features ◽  
The World ◽  
Infection Cycles ◽  
Large Clusters ◽  
Network Mapping ◽  
Local Trend ◽  
The Impact

Abstract Predicting the evolution of the current epidemic depends significantly on understanding the nature of the underlying stochastic processes. To unravel the global features of these processes, we analyse the world data of SARS-CoV-2 infection events, scrutinising two eight-month periods associated with the epidemic’s outbreak and initial immunisation phase. Based on the correlation-network mapping, K-means clustering, and multifractal time series analysis, our results reveal universal patterns, suggesting potential predominant drivers of the pandemic. More precisely, the Laplacian eigenvectors localisation has revealed robust communities of different countries and regions that then cluster according to similar shapes of infection fluctuations. Apart from quantitative measures, the immunisation phase differs significantly from the epidemic outbreak by the countries and regions constituting each cluster. While the similarity grouping possesses some regional components, the appearance of large clusters spanning different geographic locations is persevering. Furthermore, cyclic trends are characteristic of the identified clusters, dominating large temporal fluctuations of infection evolution, which are prominent in the immunisation phase. Meanwhile, persistent fluctuations around the local trend occur in intervals smaller than 14 days. These results provide a basis for further research into the interplay between biological and social factors as the primary cause of infection cycles and a better understanding of the impact of socio-economical and environmental factors at different phases of the pandemic.

Are Tax Amnesties Good for Us All? Understanding Influence of Tax Amnesties on Benefiters and Non-Benefiters

2020 ◽  
Vol 66 (3) ◽  
pp. 285-300
Author(s):  
Recep Yücedoğru ◽  
İdris Sarisoy
Keyword(s):  
Structural Model ◽  
Tax Compliance ◽  
Risk Awareness ◽  
Debt Restructuring ◽  
Fairness Perception ◽  
Fairness Perceptions ◽  
Tax Amnesty ◽  
Compliance Decisions ◽  
Good For ◽  
The Difference

Abstract This article aims to investigate the effect of tax amnesties on tax compliance decisions of taxpayers. In particular, we focused on Turkish taxpayers’ fairness perceptions and their voluntary tax compliance after the recent legislation of 6736, which is claimed to be the biggest tax amnesty (for example, tax debt restructuring legislation) in the last decade. This article also investigates the difference between tax amnesty benefiters and non-benefiters when it comes to their tax compliance and fairness perceptions. This article starts with a summary of the literature with a particular focus on Turkey. The research looks into the influence of the perception of tax amnesties on fairness and tax compliance of taxpayers while controlling for widely discussed factors that influence tax compliance such as risk awareness and government trust. The survey was conducted with 1028 participants and a structural model was constructed to test for the above-mentioned effects. We found fairness perception of the taxpayers is negatively affected by tax amnesties. Additionally, the findings showed that acceptance/approval of taxpayers on tax amnesty practice is effective on taxpayer compliance. Finally, only tax amnesty benefiters’ fairness perception is negatively influenced by tax amnesties while the effect is not significant on benefiters.

The Impact of Balanced Budget Restrictions on States' Fiscal Actions

2016 ◽  
Vol 92 (1) ◽  
pp. 51-71 ◽  
Author(s):  
Anna M. Costello ◽  
Reining Petacchi ◽  
Joseph P. Weber
Keyword(s):  
Budget Deficits ◽  
Current Period ◽  
The World ◽  
Considerable Debate ◽  
Balanced Budget ◽  
The Government ◽  
The Impact ◽  
Fiscal Outcomes ◽  
Budget Restrictions

ABSTRACT Although balanced budget rules are widely used throughout the world, there is considerable debate on whether and how they impact fiscal outcomes. Existing research shows that states with strict balanced budget rules address deficits by raising taxes and curbing expenditures. However, little is known about whether politicians can meet budget rules by shifting resources inter-temporally or by transferring revenues from funds not subject to balanced budget rules into funds that are required to meet a balanced budget. We show that, in addition to increasing taxes and cutting expenditures, states with strict balanced budget rules sell public assets and transfer resources across government funds to close the budget shortfall. Our findings suggest that current budget deficits not only influence the current-period taxpayers, but also impact future taxpayers and other funds within the government. The results complement existing research by expanding our understanding of the effects of balanced budget restrictions on politicians' fiscal actions.

scholarly journals The Relationship between Gender, Tax Burdens, Corruption Practices, and Tax Compliance

2020 ◽  
Vol 55 (3) ◽  
Author(s):  
Theresia Woro Damayanti ◽  
Ronny Prabowo ◽  
Usil Sis Sucahyo ◽  
Supramono Supramano
Keyword(s):  
Negative Impact ◽  
Tax Compliance ◽  
Mediating Effect ◽  
Mediating Role ◽  
Top Managers ◽  
Research Gap ◽  
Using Data ◽  
The Impact ◽  
The Relationship

The article describes a new idea: the effect of top managers’ gender on tax compliance that is mediated by perceived tax burdens. This study also analyses the impact of perceived tax burdens on tax compliance as moderated by perceived corruption practices. Using data from the World Bank’s survey on 6,533 firms in the Association of Southeast Asian Nations countries and analyzing the data using a multiple regression analysis and Haye’s bootstrapping, the results confirm the mediating effect of perceived tax burdens on the effect of gender on tax compliance. The study also empirically shows that corruption strengthens the negative impact of perceived tax burdens on tax compliance. The contribution of this study is twofold. First, we fill in the research gap on the mediating role of perceived tax burdens and the moderating role of perceived corruption practices in the tax compliance context. Second, this study informs policymakers that they need to balance their gender equality policies with serious efforts to instill awareness on tax obligations and support anti-corruption institutions to prevent and crack down on corruption cases.

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