Factors Influencing Individual Taxpayer Compliance Behaviour by Ken Devos

By Ken Devos

This quantity presents a accomplished research of why taxpayers behave the way in which they do. It finds the motivations for why a few taxpayers agree to the legislation whereas others select to not comply. Given the present international monetary weather there's a desire for governments around the world to extend their profit collections through enhancing taxpayer compliance. study into what shapes and affects taxpayer habit is necessary in that any marginal development in realizing and working with this habit can in all probability have a dramatic influence upon executive profit. in keeping with Australian information derived from the information bases of the Australian Taxation workplace to illustrate, this publication provides findings that supply classes for tax platforms all over the world. whatever the kind of tax process in position, taxpayers of all nationalities are enthusiastic about how their tax experts take care of non-compliance and particularly how the tax gurus move approximately encouraging compliance and making sure a good tax approach for all. The booklet offers empirical facts relating taxpayer compliance habit with specific cognizance being attracted to the ethical values of taxpayers, the perceived equity of the tax procedure and the deterrent measures undertaken through profit specialists which impression that habit. different matters tested contain the measure to which tax consequences function as a good deterrent to curtailing habit and the way taxpayers' point of normal tax wisdom and information additionally affects upon their actions.​

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Ibid 1022. 109 See Alm et al.  107–114). See also Alm et al.  311–329) and Alm et al.  285–303). 4 of this chapter, for the various findings of tax fairness studies conducted during the 1990s. 111 See, for example, Hite (1989), Parcano (1988) and Beron et al. (1992). 112 Slemrod (1992).  59–71).  431–454). 115 Ibid 431. 107 108 28 2 Tax Compliance Theory and the Literature search be carried out, not only to measure taxpayers’ perceptions of the fairness of the tax system, but also to go further and investigate how these perceptions are formed.

Research studies in this field have argued that the human element plays a vital role in individual taxpayer compliance decisions. However, while the tax compliance literature has emerged from a wide variety of disciplines, there has been a lack of consensus and agreement as to why people do or do not pay their taxes. Indeed the tax compliance literature indicates that there are still many research gaps that need to be filled with respect to issues concerning tax morals, tax fairness and deterrence measures, for the likely improvement in overall taxpayer compliance.

Consequently, future research should differentiate between these and other various modes of tax evasion and investigate the likely implications different types of evasion have upon tax morals. A number of studies have also examined the effect of acceptability of tax evasion on tax compliance decisions. 162 examined the impact of respondents’ respect for law and their tolerance towards tax evasion. Their results Ibid 462.  289–298).  18). 157 Ibid. 158 Ibid. 159 Robben et al.  512–522). 160 Hasseldine et al.

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