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An analysis of tax compliance for the Mexican case : experimental evidence /Sour, Delia Laura. January 2002 (has links)
Thesis (Ph. D.)--University of Chicago, Irving B. Harris School of Public Policy Studies, 2002. / Includes bibliographical references. Also available on the Internet.
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Changing taxpayer attitudes and increasing taxpayer compliance : the role of individual differences in taxpayers /McClenny, R. Lorraine, January 1992 (has links)
Thesis (Ph. D.)--Virginia Polytechnic Institute and State University, 1992. / Vita. Abstract. Includes bibliographical references (leaves 161-170). Also available via the Internet.
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Developing a model to evaluate the quality of the services rendered by the South African Revenue ServiceStiglingh, Madeleine. January 2009 (has links)
Thesis (D.Com.(Taxation))--University of Pretoria, 2009. / Abstract in English. Includes bibliographical references.
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The roles of tax practitioner in tax compliance models.January 2005 (has links)
Cheung Chun Yiu. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2005. / Includes bibliographical references (leaves 68-69). / Abstracts in English and Chinese. / Chapter 1 --- Introduction and Literature Review / Chapter 1. --- Introduction --- p.1 / Chapter 2. --- Literature review --- p.4 / Chapter 2 --- "Model of tax compliance, with strategic involvement of tax practitioner" / Chapter 1. --- Introduction / Chapter 1.1 --- Background --- p.8 / Chapter 1.2 --- A brief review game theoretical tax compliance model --- p.9 / Chapter 2. --- The Model --- p.16 / Chapter 3. --- Equilibrium conditions --- p.22 / Chapter 4. --- Conclusion --- p.29 / Chapter 3 --- "A further analysis of the model of tax compliance, with strategic involvement of tax practitioner" / Chapter 1. --- Further analysis with a defined form cost function --- p.30 / Chapter 2. --- Different level of participation of tax practitioner --- p.41 / Chapter 3. --- "Different level of the marginal cost/benefit of ""disparity"" between taxpayer and practitioner" --- p.45 / Chapter 4. --- Conclusion --- p.48 / Chapter 4 --- "Model of tax compliance,tax practitioner as an information provider" / Chapter 1. --- Introduction --- p.50 / Chapter 2. --- Basic model for tax compliance --- p.51 / Chapter 3. --- Model for tax compliance with tax practitioner --- p.58 / Chapter 4. --- Professional fee policy --- p.64 / Chapter 5 --- Conclusion --- p.66 / Reference --- p.68
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TARP Fund Allocation and Return to Taxpayers Post 2008Wahl, Brian 01 January 2019 (has links)
This thesis is a study of the Troubled Asset Relief Plan, referred to as TARP, and its effectiveness, proper allocation of resources, and governance in response to the 2008 U.S. Recession. By examining the eight largest banking institutions that effectively provided the largest net gain of funds to the government and comparing those to the eight largest banking institutions with shares still listed on the market as of 2018 that provided the largest net loss of funds to the government, we attempt to draw conclusions upon the effectiveness and decision making of the TARP plan and how to best address future economic recessions. By comparing share price change and return that the government received over 10 years, from FY 2009 to FY 2018, of both the most profitable and least profitable banks back to the taxpayer, it is shown that the market reacts accordingly to these funds being allocated to select institutions and favors companies that can effectively return resources lent by the government and then some. The share prices for those banks that returned more than expected to the government universally outperformed both the financial sector and S&P 500 over the ten-year period following the subsidy of TARP funds. This pairing of both share price rise and successful return on investment to the taxpayer of the United States Federal Government during the turmoil following the stock market crash point towards not only the success of the TARP program but that its resources should have been allocated even stronger towards large banks.
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Managing the risks to the revenue : a new model for evaluating taxpayer audit programsWickerson, John, n/a January 1995 (has links)
Traditionally, tax administrations have used taxpayer audit program resources
principally to deter deliberate noncompliance, 'encourage' due care in the
exercise of tax obligations, and recoup otherwise forgone Revenue.
Usually, a corresponding perspective has been adopted by those policy analysts
concerned with identifying and modelling the 'optimal' design characteristics
of taxpayer audit programs. But, in the process, they have presumed that tax
administrations make no efforts to learn from the results of taxpayer audits.
Equally, most policy analysts have presumed that taxpayer audit programs can
play no part in tax administrations' efforts to improve the underlying
willingness and ability of taxpayers to comply with their tax obligations.
One important adverse consequence of these presumptions has been that the
taxpayer compliance behavior literature has paid very little attention to the
major policy issue of how tax administrations should go about allocating their
taxpayer audit program resources so as to best manage what the candidate has
termed the risks to the Revenue. These risks are defined to be those which stem
from the lack of information available to tax administrations about both deliberate
and inadvertent noncompliance by taxpayers.
In the empirical part of the taxpayer compliance behavior literature it is now
well-appreciated that both the nature and the degree of taxpayer noncompliance
can vary considerably across different categories (populations) of taxpayers.
Thus the 'risks to the Revenue' can likewise vary considerably across taxpayer
populations. In turn, different taxpayer populations may well require different
program 'treatments'. Accordingly, it is now being recognised in the empirical
literature that much more attention needs to be paid to the types of information
tax administrations require about taxpayer noncompliance so as to better
perform their central role.
It is already widely agreed by policy analysts that a tax administration's central
role is a broad one, and that it entails ensuring, as far as is practicable and
socially desirable, all taxpayers pay the correct amounts of tax - preferably
voluntarily. However, a tax administration's performance in this regard has to
be assessed largely on the results obtained from taxpayer audit programs.
There is therefore a need for a new conceptualisation (model) of what might
constitute an 'optimal' taxpayer audit program, and which better captures both
the various aspects of taxpayer noncompliance and the information
requirements of tax administrations.
The need for such a model has now become an urgent one. This is especially
because a number of tax administrations, including the Australian Taxation
Office, are no longer seeking to use taxpayer audit program resources
principally in the traditional deterrence, 'encouragement' and Revenue-recovery
mode. Instead, these resources are increasingly being used to help identify
those taxpayer populations, as distinct from individual noncompliant taxpayers,
which represent the greatest 'risks to the Revenue'. In turn, the results from
taxpayer audits conducted in the 'high risk' populations are being used to help
the tax administration determine the most appropriate strategies for improving
future compliance in these populations.
It will be argued in this thesis that the capture of these important strategic
characteristics of modern taxpayer audit programs cannot be achieved by
augmenting the existing deterrence-based models. A complementary model,
more suitable for wider policy analysis, is therefore developed which can
readily encompass these characteristics. This model is based on the construct of
a budget-constrained tax administration seeking to manage the risks to the
Revenue in (what is described in the organizational literature as) a Learning
Organization environment, and where market segmentation techniques are drawn
on when making inter-population resource allocation decisions.
The policy value of this model is then demonstrated by applying it to both
quantitative and qualitative data compiled by the candidate for the Business
Audit Program of the Australian Taxation Office. In the process, a number of
separate, substantive contributions are made to the program monitoring,
program evaluation and taxpayer compliance behavior literatures.
Collectively, these contributions provide support for the central argument of
this thesis that both taxpayer compliance behavior researchers and policy
analysts now need to pay much more attention to the information-gathering and
strategic resource allocation challenges confronting tax administrations. The
policy issues arising here, it will be argued, go to the heart of what constitutes
successful and accountable tax administration, and (in turn) a 'high integrity'
tax regime which is both efficient and equitable.
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On trust, deterrence and compliance : the sociology of tax evasion in Argentina /Bergman, Marcelo S. January 2001 (has links)
Thesis (Ph. D.)--University of California, San Diego, 2001. / Vita. Includes bibliographical references (leaves 304-319).
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THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESSStephenson, Teresa 01 January 2006 (has links)
The purpose of this dissertation is to resolve an apparent conflict between the services that tax preparers provide and the tax preparation services taxpayers seek. Some literature demonstrates that tax professionals equate client advocacy with taking aggressive tax positions and minimizing taxes. Other literature suggests taxpayers seek to increase accuracy and reduce the probability of tax audit when they hire a tax professional. This difference is an "expectation gap."The methodology employed to examine this issue is a survey of tax professionals at various levels of expertise. This survey asks tax preparers what they believe motivates their clients to seek professional tax preparation services. It also asks how aggressive a tax professional should be in minimizing clients' taxes. A similar survey sent to taxpayers who use the services of a tax preparer asked the same questions about taxpayers' primary motivation in seeking professional tax preparation services and then about how they believe their tax preparer would answer the questions about aggressive tax reporting.This dissertation extends the research in several ways. In previous studies, taxpayer motivation has been determined by using a simple checklist or an open-ended question. Instead of using these approaches, I developed a scale using methods that rigorously test for validity. In measuring client advocacy, I use a scale that has been recently developed and used in the literature. While previous research has shown the disparity between what tax professionals provide and what taxpayers want, no study has asked each group how they believe the other group will respond. This will provide a measure of the degree of understanding each group has of the other.This research show that there is an expectation gap between taxpayers and their tax preparers at all levels, and that this gap is statistically significant. However, the actual size of the gap is small; accuracy and client advocacy have the largest gaps. Additional findings are that timesavings is more important to taxpayers with children, that contact with the IRS is correlated with a lower desire to avoid it, and that lower tax knowledge is correlated with stronger desire for an accurate return.
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An investigation of the effects of complexity in federal income tax laws on the compliance of nonresident students /Antenucci, Joseph William. January 1993 (has links)
Thesis (Ph. D.)--Virginia Polytechnic Institute and State University, 1993. / Vita. Abstract. Includes bibliographical references (leaves 148-156). Also available via the Internet.
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Evaluation of the completeness of the 2010 list of qualifying disability expenditure : an exploratory studyCoetzee, Elizabeth Susanna Maria 07 March 2012 (has links)
A disabled taxpayer, or a taxpayer caring for a disabled spouse or child, may deduct 100%
of disability expenses from taxable income (section 18(2)(b) of the Income Tax Act No. 58
of 1962).
For a 2010 year of assessment, disability expenses must meet the following three
requirements to be deductible:
The expense should appear on the prescribed list.
It should have been necessarily incurred and paid for (and not recoverable) by the
taxpayer.
It should have been incurred in consequence of any physical disability suffered by
the taxpayer, his or her spouse or child, or any dependant of the taxpayer.
If compared to a 2009 year of assessment, the second and third requirements remained
the same. However, the prescribed list only became effective as from 1 March 2009 (i.e.
as from the 2010 year of assessment). According to the discussion paper issued by SARS,
the prescribed list was introduced to bring clarity as to the type of expenses that qualify and not to add another requirement. The expectation therefore arises that ALL expenses
that meet the second and third requirements will appear on the prescribed list.
The study explored the possible existence of an expense which had been necessarily
incurred and paid by a South African taxpayer during his or her 2010 tax year in
consequence of his or her disabled child, but which does not appear on the prescribed list.
Data was collected by the researcher by using a questionnaire when having semistructured
telephonic interviews with parents of severely disabled children. The results of
the study indicate that there were indeed legitimate expenses incurred by the respondents
during their 2010 year of assessment that did not appear on the prescribed list. The
prescribed list therefore does not cater for all the possible legitimate expenses incurred by
the parent of a severely disabled child. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / Unrestricted
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