This thesis consists of three stand-alone chapters studying theoretical models concerning a range of issues that take place within the context of political delegation: tax enforcement, political selection, electoral campaigning. First chapter studies the problem of a small electorate of workers who cannot influence tax rates but can influence their local politicians to interfere with tax enforcement. It develops a two-candidate Downsian voting model where voters are productivity-heterogenous workers who supply labour to a local firm that can engage in costly tax evasion while facing an exogenously given payroll tax collected at the firm level. Two purely office motivated local politicians compete in a winner-takes-all election by offering fine reductions to take place if the firm gets caught evading. Two results stand out. First, equilibrium tax evasion is (weakly) increasing in the productivity of the median voter as a result of the latter demanding a weaker enforcement regime through more aggressive fine reductions. Second, if politicians were able to propose and commit on tax rates as well, then the enforcement process would be interference-free and the tax level would coincide with the median voter's optimal level. These two results underline the fact that from voters' perspective, influencing enforcement policy is an imperfect substitute for influencing tax policy in achieving an optimal redistribution scheme due to tax evasion being costly. In other words, a lax enforcement pattern in a given polity can be indicative of a political demand arising as an attempt to attain a redistributive second-best when influencing tax policy is not a possibility. Second chapter turns attention to the role and incentives of media in the context of ex ante political selection, i.e. at the electoral participation level. It constructs a signalling model with pure adverse selection where a candidate whose quality is private information decides on whether to challenge an incumbent whose quality is common knowledge given an electorate composed of voters who are solely interested in electing the best politician. Electoral participation is costly and before the election, a benevolent media outlet which is assumed to be acting in the best interest of voters decides on whether to undertake a costly investigation that may or may not reveal challenger's quality and transmit this information to voters. The focus of the chapter is on studying the selection and incentive effects of changes in media's information technology. The setting creates a strategic interaction between challenger entry and media activity, which gives rise to two main results. First, an improvement in media's information technology, whether due to cost reductions or gains in investigative strength always (weakly) improves ex ante selection by increasing minimum challenger quality in equilibrium. Second, while lower information costs always (weakly) make the media more active, an higher media strength may reduce its journalistic activity, especially if it is already strong. The intuition behind this asymmetry is simple. While both types of improvements increase media's expected net benefits from journalism, a boost to its investigative strength also makes the media more threatening for inferior challengers at a given level of journalistic activity. Combining this with the first result implies that the media can afford being more passive without undermining selection if it is sufficiently strong to begin with. In short, a strong media might lead to a relatively passive media, even though the media is "working as intended". Third chapter is about electoral campaigns. More precisely, it is a theoretical investigation into one possible audience-related cause for diverging campaign structures of different candidates competing for the same office: state of political knowledge in an electorate. Electorate is assumed to consist of a continuum of voters heterogenous along two dimensions: policy preferences and political knowledge. The latter is assumed to partition the set of voters into ignorant and informed segments, with the former consisting of voters who are unable to condition their voting decisions on the policy dimension. Political competition takes place within a probabilistic voting setting with two candidates, but instead of costless policy proposals as in a standard probabilistic voting model, it revolves around campaigning. Electoral campaigning is modelled as a limited resource allocation problem between two activities: policy campaigning and valence campaigning. The former permits candidates to relocate from their initial policy positions (reputations or legacies), which are assumed to be at the opposing segments of the policy space (i.e. left and right). The latter allows them to generate universal support via a partisanship effect and can be interpreted as an investment into non-policy campaign content such as impressionistic advertising, recruitment of writers capable of producing emotionally appealing speeches, etc. The chapter has two central results. First, a candidate's resource allocation to valence campaigning increases with the fraction of ignorant voters, ideological (non-policy) heterogeneity of informed voters and proximity of candidate's initial position to the bliss point of the informed pseudo-swing voter. The last one results from decreasing relative marginal returns for politicians from converging to pseudo- swing voter's ideal position. Second, even if candidates are otherwise symmetric, a monotonic association between policy preferences and political knowledge can induce divergence into campaign structures. For instance, if ignorance and policy preferences are positively correlated (e.g. less educated preferring more public good) then the left candidate would conduct a campaign with a heavier valence focus and vice versa. Underlying this result is again the decreasing relative marginal returns argument: a candidate whose initial position is already close to that of the informed pseudo-swing voter would benefit more from a valence oriented campaign. An implication of this is that a party that is known having a relatively more ignorant voter base can end up conducting a much more policy focused campaign compared to a party that is largely associated with politically aware voters.

In this study, I examine how firms change their tax avoidance and financial reporting following large tax settlements. I find that firms decrease tax avoidance following large settlements and this effect is concentrated among firms under-reserved for the settlement for financial accounting purposes. Additionally, my results suggest firms learn from tax examination resolutions in a way that affects their financial reporting over the tax account. Finally, I find that the effect of large settlements also spills over to firms within the same auditor network. This study provides context to the tax authority's efficacy in deterring tax avoidance and highlights its role in the financial reporting process.

abstract: States place a heavy reliance on sales tax revenues to finance government activities. The rise in e-commerce, coupled with constitutional restrictions on imposing sales tax nexus, has resulted in a decline in sales tax revenues in many states. States have responded by enacting legislation and reinterpreting existing statutes to curb these declining revenues. This study provides evidence that sales tax revenues are larger after states enforce some, but not all, sales tax measures aimed at imposing nexus on Internet retailers. Further evidence suggests a shift in consumer preferences to local consumption in states enforcing broadened nexus, as evidenced by greater state-level retail gross domestic product (GDP) after states enforce broadened sales tax nexus. Additionally, the number of physical establishments of Internet retailers is lower after states expand sales tax nexus, suggesting these retailers remove their physical presence in states to avoid collecting sales taxes. Finally, the increase in retail GDP has a spillover effect on corporate income taxes, with states enforcing broader sales tax nexus on Internet sales realizing larger corporate income tax revenues. / Dissertation/Thesis / Doctoral Dissertation Accountancy 2017

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This study attempted to identify ways to improve voluntary compliance and minimize taxpayer burden, but also tries to understand the behavior of taxpayers’ compliance given the compliance regimen. Most explicitly, it attempted to identify ways to improve payment compliance using regimens already utilized in other parts of the tax code. The research question was whether different tax regimes, such as safe harbor, can change the behavior of employment tax payment for small business or self-employed taxpayers. The idea was to determine if a safe harbor provision can reduce the proclivity of authorized individuals to implement a payroll tax dilemma strategy and whether or regimen can reduce payment noncompliance in time of economic distress. To answer the research question, an online experiment was employed. The experimental design was an impact study. The population of interest in this study was all authorized individuals from small and self-employed firms. The sample size totaled 205, and it was based on the a-priori sample size calculation. Analysis of variance (ANOVA) was chosen as the data analysis technique, but other nonparametric test and logistic regression models were used to further analyze the data. This study showed that for subjects who did not subscribed to safe harbor provision but experienced an increased probability of apprehension increased their payment compliance. Also, the availability of a safe harbor provision lead to a large numbers to a safe harbor provision subscription in order to avoid enforcement. This study was able to show that individuals were willing to improve their payment compliance rate when enforcement was increased. The General Deterrence Theory explains that increased deterrence will lead to higher compliance. The study showed a 10 percent improvement in payment compliance when safe harbor was implemented. The results from this study also suggest that provisions such as a safe harbor can be a method of reducing filing costs and audit costs and ultimately taxpayer burden. On the other hand, the results of this study were inconclusive in determining if such provisions can improve payment compliance. Nevertheless, the outcome of this study can improve timing and accuracy of employment taxes payments and it may improve the accuracy of employment tax payment.

The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authority, the politicians, the developers, the local authorities, the central government and the taxpayers and how each one uses its capital to maintain or dominate its position within the property tax field. The findings revealed that there were various tensions and struggles among the different players within property tax field in Jamaica. The players in the field used their ‘capitals’ to maintain, dominate and or attempt to make changes to the property tax rules. The findings suggest that some property tax enforcement practices were the means through which these tensions were manifested and resolved or on the other hand, the tax authority attempted to use the current practices as hidden agendas to highlight those tensions in order to stand their ground or obliquely suggest changes or even to demonstrate its tacit support of government policies. The findings also suggest that the non-localization of the property tax may be due to varied political interests, mistrust in the local authorities and also the perception by some players that there’s a lack of capital at the local level to manage the tax. Finally, taxpayers’ used their social, economic and cultural capital to resist enforcement and compliance efforts cheating the government of much needed revenues Property tax although not an important national tax is a critical source of revenue for local communities globally. An increased understanding of the working of the practices is beneficial and has implications for both taxpayers and policymakers. The three research questions posed in my study address and highlight the main property tax enforcement strategies and how the tax authority and policymakers use their capital to shape these practices; the extent to which non-localization of the property tax within the Portmore Municipality is influenced by the political dispositions of the players in the field and thirdly the dimensions of property tax compliance and non-compliance in Jamaica. The questions seek to demonstrate how the combination of the actions and interactions of tax administrators, taxpayers, politicians, developers, government bureaucrats reshape administrative practices in the property tax field which have implications for revenue generation and the provision of services. In keeping with the adoption of an interpretive inductive approach, face-to-face interviews were conducted with tax administrators, policymakers, councillors, mayors, taxpayers, members of civil society, a developer and a tax professional. A theoretical framework is created which combines the major themes and theoretical concepts within three strands of literature: tax administration, fiscal decentralization, and Bourdieu’s theory of practice. The structure provides the explanatory lens through which the findings are presented and interpreted. The study contributes to the tax scholarship through an interpretive methodical approach which gives an additional perspective on property tax administration. It answers the call for well-developed tax research dispelling the notion that tax research is adequately dealt with. This study contributes to the tax literature by demonstrating that taxation isn’t just a technical issue; that the legal framework and administrative framework don’t necessarily coincide with practice; that tax practice is shaped by the actions and interactions of players in the field, making it a social construction; that players use their power to influence property tax practice and that players actions are conditioned by their background. The study also contributes a conceptual framework for property tax practice.

The purpose of my thesis is to compare civil enforcement and tax enforcement. My thesis also investigates which proceedings is more effective. Civil enforcement is the legal proceedings regulated in Act No. 120/2001 Sb. On Executors and Execution Proceedings. Tax enforcement is regulated in different Act No. 280/2009 Sb. Tax Code. Both legal institutions are designated to enforce legal decision with order to pay the money. There are different subjects applies the law in these legal proceedings. The aim of the civil enforcement is enforce a debt for human beings or artificial person, but tax enforcement is used for enforce receivable of state to state budget or to different public budget. I describe this differences in my thesis. The thesis is composed of eight chapters, each of them contains analysis of important parts these legal adjustments. Chapter one is introductory and shows goal and purpose of the thesis. This chapter also explains terms which are used in the thesis. Chapter two focuses on history of civil enforcement and tax enforcement. Chapter three characterizes subjects in the proceedings and is subdivided into four parts. Chapter four is subdivided into four parts too. This chapter explicates the role of court in enforcement proceedings. Civil courts has different significance for civil...

Mokestinių prievolių įvykdymo užtikrinimo būdų sąvoka nėra visiškai nauja Lietuvos mokesčių administravimo procese - jie buvo naudojami ir anksčiau, tačiau senos redakcijos LR mokesčių administravimo įstatyme buvo įtvirtinta tik mokestinių prievolių išieškojimo įvykdymo užtikrinimo samprata. Nuo 2004 05 01 įsigaliojusiame LR mokesčių administravimo įstatyme įvertinta ir mokestinių prievolių įvykdymo būdų reikšmė mokesčių administravimo procese, jie susisteminti ir apjungti į vieną grupę. Temos aktualumą pabrėžia nenuginčijamas faktas, kad mokesčiai sudaro esminę valstybės biudžeto dalį. Kadangi mokestinių prievolių įvykdymo užtikrinimo būdų taikymas dažniausiai susijęs su pavojumi ar rizika, kad mokesčių mokėtojas laiku neįvykdys savo prievolių, todėl pagrindinė jų funkcija – užtikrinti mokesčių sumokėjimą į biudžetą – tampa ypač svarbi mokesčių administravimo procese. Be minėtos, užtikrinimo būdai gali atlikti ir skatinamąją funkciją, nepaisant to, kad įgyvendinami mokesčių administratoriui duodant valdingus nurodymus. Darbe analizuojama mokestinių prievolių vykdymo užtikrinimo būdų samprata, jų taikymo specifika, lyginamos šiuo metu galiojančio ir prieš tai galiojusio MAĮ nuostatos, išskiriamos probleminės sritys. Mokestinių prievolių įvykdymo užtikrinimo būdus reglamentuoja keletas įstatymų bei daugybė poįstatyminių teisės aktų, todėl teisinis reguliavimas tampa pernelyg painus ir sudėtingas. Darbe siūloma patobulinti sąvokas, supaprastinti mokestinių prievolių įvykdymo... [to full text] / The concept of tax enforcement methods is not absolutely new in Lithuania tax administration process – they were used earlier although in late edition of Tax administration act there was exaction of tax duties enforcement defined. Since enactment of Tax administration act of 2004 05 01 the import of tax enforcement methods for tax administration process was valued, they were systematized and assorted in one group. The great relevance of subject can be highlighted by incontrovertible fact that taxes makes the biggest influence on budget structure. As well as use of tax enforcement methods is often associated with danger or risk that tax payers will not fulfill their duties on time, their main function– to ensure taxes to be paid to budget – becomes very important for tax administration process. Aside above mentioned, tax enforcement methods can also have motive power, despite they are implemented by imperious orders of tax authority. This research work analizes the concept of tax enforcement methods, their practice particularity, also compares concepts related with tax enforcement of late edition and efectual for now Tax administration acts, defines the problematic keys. There are several acts and many decrees wich regulates the tax enforcement methods, so legal regulations is quite intricate and complex. The author suggests to improve conceptions, simplify regulation, canons and rulings of tax enforcement methods. Also other views on use of methods of tax enforcement are... [to full text]

abstract: This study examines determinants of the length of conflict between firms and the Internal Revenue Service (IRS). I hand collect firm disclosures of the number of years open for federal tax purposes to create a proxy for IRS conflict length. Using this proxy, I find evidence that larger firms, firms with more book-tax differences, and firms facing higher IRS attention and audit probabilities are associated with lengthier IRS conflicts. In contrast, firms with higher deferred tax assets, intangibles, return on assets, and firms disclosing participation in the Compliance Assurance Process program are associated with shorter IRS conflicts. Additional analyses show IRS conflict length is positively associated with manager risk preferences and poor tax accounting quality. I also find lengthier IRS conflicts are associated with higher future tax risk and higher audit fees. Tax controversy is becoming increasingly important for firms but remains relatively understudied. I provide empirical evidence on cross-sectional variation in IRS conflict length. / Dissertation/Thesis / Doctoral Dissertation Accountancy 2020

Pretende-se com o presente trabalho de pesquisa abordar, do ponto de vista teórico, as especificidades da execução ex officio das contribuições sociais no âmbito trabalhista. A problemática gira em torno da natureza jurídica da contribuição social e do procedimento sui generis de execução na justiça do trabalho. A natureza tributária impõe uma série de implicações que devem ser enfrentadas pelo operador do direito, principalmente no que pertine as normas aplicáveis na constituição e exigência do crédito tributário. O objeto do trabalho consistirá na análise do procedimento de execução que deve ser adotado, visando o respeito dos demais institutos vinculados à execução tributária, inclusive, a prescrição e a decadência. Serão identificadas as peculiaridades desta competência concorrente, incluída a questão da possibilidade de utilização de períodos cujo vínculo tenha sido reconhecido por sentença trabalhista, para fins de obtenção de benefícios previdenciários. / The present research intends to approach, from a theoretical point of view, the specific ex officio implementation of social security contributions. The issue revolves around the legal nature of social security contribution and the sui generis execution procedure in the labour courts. The nature of this tax (contribution to social security) imposes a number of implications that must be addressed by the legal practitioner, especially as it pertains to the rules in the constitution and requirements of taxes owning. The objective of the study will be the analysis of the execution procedure to be adopted for compliance with other laws, rules, or regulations relating to tax enforcement, including any statutes of limitation. The peculiarities of this concurrent jurisdiction will be identified, including the question of whether retroactive decisions of labor tribunals can be used to obtain social security benefits.