Depuis le modèle de référence développé par Allingham et Sandmo (1972), les problèmes liés à la fraude fiscale et particulièrement au lien entre les raisons de conformité fiscale et le montant du revenu déclaré ont été souvent étudiées. La décision du contribuable dépend essentiellement du montant de son revenu réel, du taux d'imposition fiscale, de la probabilité de contrôle, du montant des amendes infligées en cas de détection. Mais d'autres paramètres plus psychologiques qu'économiques sont aussi tenus en compte à savoir le climat social auquel le contribuable évolue, l'utilisation de leurs cotisations par le gouvernement, les normes sociales, ou tout simplement la conscience du devoir fiscal pour le financement des biens publics et du civisme fiscal. Ces faits ne sont essentiellement pas tenus en compte dans un pays en développement comme Madagascar. La fraude fiscale est liée à l'incapacité de l'administration fiscale à assurer pleinement le système de contrôle par manque de moyens et des phénomènes comme la corruption, la présence accrue du secteur informel, l'influence des décideurs politiques. Les études empiriques ont montré que la Taxe sur la Valeur Ajoutée (TVA) reste l'impôt le plus fraudé par les contribuables et que les pertes annuelles pour cause de fraude fiscale sont exorbitantes, avec un montant total avoisinant les 203 millions d'€ de 2007 à 2009 dans les centres enquêtés. / Since the reference model was developed by Allingham and Sandmo (1972), the problems linked ta tax evasion and particularly ta the relationship between the reasons for tax compliance, and the amount of declared income have often been studied. The taxpayer's decision depends primarily on the amount of his real income, on the tax rate, on the probability of control and on the amount of the fines in the case of identified fraud. However, other parameters more psychological than economical arc also taken into account ta identify the social climate in which the taxpayer evolves, the use of their tax contributions by the government, the social norms, or simply the awareness of the duty taxes in order ta support public projects and fiscal public­spiritedness. These facts have not yet been taken into consideration in developing countries like Madagascar. Tax evasion is linked to the incapacity of tax authorities to ensure full control of the system due to a lack of means as well as phenomena such as com1ption, the increasing presence of the informal sector and the influence of the political decision makers. Empirical studies have shown that Value-Added Tax remains the most defraudcd tax by taxpayers and that the annual lasses due to tax evasion are exorbitant, totaling around € 203 million from 2007 to 2009 in the centers participating in the survey.

This dissertation consists of three separate but interrelated studies examining the antecedents and consequences of sales and use tax (SUT) policy. The first study investigates whether elements of the SUT system influence elements of economic development, and tests whether SUT rates and/or bases influence state-aggregated levels of capital expenditures and employment within the manufacturing sector from 1983-2006. Results indicate that elements of the tax base (i.e., SUT exemptions) affect these indicators of economic development, but the same relationship was not seen for SUT rates. The second study examines individual taxpayer compliance across different tax settings (i.e., the state use tax compared to the federal income tax) and tests whether differences in detection mechanisms, social norms, or ignorance explain these differences in compliance. Based on a final sample of 148 taxpayers, results show that social norms had an important influence on tax compliance differences across tax settings. The third study investigates the antecedents of states' adoption of the Streamlined Sales & Use Tax Agreement (SSUTA) using both a cross-sectional empirical model and an in-depth qualitative case study of three states. Both the model and case study suggest that governmental interest groups, rather than businesses, play an important role in the adoption of inter-jurisdictional tax policy changes. Overall, the three studies within this dissertation all advance the SUT literature by using various theoretical perspectives and methodological approaches to demonstrate that governmental interest groups influence the adoption of SUT policy (antecedents), and that SUT provisions in turn influence business and individual decisions alike (consequences).

Although many workers have a private household as their workplace, many household employers are unaware of or fail to meet their state and federal payroll tax obligations, thus undermining the workers’ retirement income security. This dissertation uses sixty interviews with household employers and employees in the Washington, DC, area to investigate the causes and conditions of nanny tax evasion. Ethnographic fieldwork and semi-structured interviews indicate that lack of awareness, tax complexity, social norms of noncompliance, and poor personal ethics diminish payroll tax payment; concern over one’s job, personal ethics and altruistic concern for the employee motivate compliance. An analysis of limited IRS data on audits as well as data on Schedule H household employment payroll tax returns reveal that although some unpaid tax was discovered, almost as much tax paid in error was refunded, confirming the importance of complexity as a determinant of compliance. Analysis of results using Kohlberg’s stages of moral development and force field analysis of motives provides insight into employers’ decisions to pay or evade their nanny taxes. Policy recommendations emphasize increasing public awareness, tax simplification, and enforcement.

Background: The ongoing digitalization in the world with accelerated advancement of technology both develops and challenges the traditional view of means of payment. Legal and economic challenges havebeen recognized in regard to Bitcoin, one of these challenges refer to Bitcoin being defined as property of capital which has caused difficulties in individual income declaration and an overall challenge for cryptocurrencies to act as currencies. Furthermore, Bitcoin is being recognized as an investment possibility, however, since Bitcoin transactions are anonymous it contributes to issues within the public economy as profits made from Bitcoin trades are being evaded.  Purpose: The purpose of this study is to analyze tax evasion among Swedish investors when trading with Bitcoin. Furthermore, this study aims to expand the understanding of Bitcoin traders and determine whether some individuals are more likely to evade taxes in regard to trades with Bitcoin. The intentionis to identify whether there is a connection in demographic- and behavioral factors that indicate whether one is more willing to comply with tax obligations or not. This paper further aims to investigate the STA’s perception of Bitcoin in comparison to the general public as well as how the STA work with the challenges that exist today. Method: This study uses a combination of an inductive and an explorative approach with a mainly quantitative research strategy. Three sources of data have been used: 1) an online survey published in forums for Swedish investors, 2) interviews with the STA 3) court orders provided by the STA. Furthermore, a binary logistic model was performed in SPSS to examine statistically significant results. Conclusion: In regard to taxes linked to trades with Bitcoin, the findings of this study confirm that women are more likely to evade taxes, individuals between the ages of 50 and 79 are less likely to evade taxes in comparison to ages ranging between 18 and 29, individuals who are married are more likely to evade taxes than individuals who are single and investors using platforms registered within Scandinavia are more likely to evade taxes. In addition, the findings of this study indicates that behavioral factors such as morale, trust, awareness, social influence and probability of detection may be influential in tax compliance. Furthermore, the study found a deviation in the perception of taxation linked to Bitcoin where the STA does not recognize taxation linked to Bitcoin as a cause of concern whilst the general public find it to be difficult and an increased risk of tax evasion.

The Inland Revenue Department (Inland Revenue) launched the Industry Benchmarking Programme (Benchmarking Programme) in 2011; which closely followed the Small Business Benchmarking Programme (SBBP) which was released by the Australian Taxation Office (ATO) in 2009. These programmes took data from tax returns and other sources, and turn this into a series of financial benchmarks for specific industries. The data from these programmes was then published on the respective websites of Inland Revenue and the ATO. It was envisaged by both tax administrations that this data would be used by taxpayers to benchmark their financial performance against others in their industry. The Benchmarking Programme was designed to assist Inland Revenue with its compliance strategy and to better its their audits. This exploratory research was mainly focused on the use (or lack of) of Inland Revenue’s Benchmarking Programme by taxpayers and tax practitioners. Other aspects of the Benchmarking Programme were investigated. Interviews with six tax practitioners were conducted, supplemented by documentary analysis of the Benchmarking Programme and other sources of data. It was found that the tax practitioners do not use the data for several reasons, including issues with the integrity of the data and its usefulness. It suggested that taxpayers do not use the data from the Benchmarking Programme, and indeed may not have any knowledge of it. The overall impact of the Benchmarking Programme was deemed to be minimal. Several recommendations were to be presented for consideration by Inland Revenue as a result of the findings in the project.

Normas contábeis e normas fiscais desempenham um papel fundamental dentre os determinantes da qualidade da informação contábil. A Lei nº 11.638, de 2007, legitimou o processo de adoção das Normas Internacionais de Contabilidade (IFRS) no Brasil e introduziu um regime contábil desvinculado da finalidade tributária no país. Dentre os objetivos da referida Lei, estão a redução da influência da legislação fiscal nas normas contábeis e a melhora da qualidade do reporte financeiro, uma vez que as IFRS são consideradas normas de qualidade superior. A literatura internacional apresenta evidências de redução no poder informativo dos lucros em ambientes nos quais normas contábeis e tributárias estão fortemente vinculadas. Ademais, a influência da legislação fiscal sobre a contabilidade financeira é apontada como um incentivo ao conservadorismo incondicional, um viés que não apresenta vantagens à eficiência contratual nos mercados financeiros por não atribuir informação nova ao investidor. Nesse sentido, espera-se que a neutralidade tributária, instituída a partir da Lei nº 11.638/07, proporcione ao Brasil um ambiente institucional mais adequado ao reporte financeiro de qualidade, ao desvincular a contabilidade financeira da contabilidade fiscal. Diante do exposto, a presente pesquisa tem por objetivo investigar se o advento da neutralidade tributária influencia o conservadorismo incondicional nas companhias de capital aberto no Brasil. A metodologia utilizada envolve regressões para dados em painel. A amostra é composta por companhias abertas brasileiras com informações divulgadas na base de dados Economática® no período de 2002 a 2014. Os resultados evidenciam diferenças na relação entre tributação e reporte financeiro entre firmas sujeitas a diferentes níveis de pressão no mercado acionário brasileiro. São encontrados indícios de conservadorismo incondicional em empresas sujeitas a maior pressão do mercado acionário, apenas. Nesse mesmo grupo, observa-se que a tributação não induz o conservadorismo incondicional nos lucros divulgados, o que é esperado num contexto de neutralidade tributária. / Accounting standards and tax rules play a key role between determinants of accounting information´s quality. Law No. 11.638/2007 legitimized the adoption process of the International Financial Reporting Standards (IFRS) in Brazil, introducing a decoupled system of tax accounting purposes in the country. The main objectives of Law No. 11.638/2007are to improve financial reporting´s quality and reduce the influence of tax law on accounting standards. International literature shows evidence of lower earnings quality in environments where accounting rules and tax rules are closely linked. Furthermore, the influence of tax legislation on financial accounting is an incentive to unconditional conservatism, pointed as an accounting bias that does not give new information to investors and no advantage to contractual efficiency in financial markets. In this sense, it is expected that tax neutrality to provide an enabling Brazil to improved financial reporting institutional environment, reduction unconditional conservatism in reported earnings. Given the above, this research aims to investigate whether fiscal neutrality influences unconditional conservatism in public companies in Brazil.The methodology involves regressions for panel data. The sample is composed by Brazilian companies with disclosures on the basis of Economática® database in the period 2002-2014. The results show differences in the relationship between taxation and financial reporting among firms subject to different pressure levels in the Brazilian stock market. Unconditional conservatism is found in companies subject to greater pressure from the stock market only. In this same group, it is observed that taxation does not induce unconditional conservatism in reported profits, which is expected in a tax neutrality context.

Made available in DSpace on 2016-04-26T20:24:22Z (GMT). No. of bitstreams: 1 Deia Virginia Tidei Holzmann.pdf: 908027 bytes, checksum: 7c5dac144c97c3c30b6f9d918e675b21 (MD5) Previous issue date: 2016-03-10 / In light of the globalization we are facing a new reality of global interconnections which act as a central power transforming the international judicial relationships. Some countries have enacted regulations with extraterritorial effects as the Foreign Account Tax Compliance Act (FATCA), which establishes the sharing of information protected by bank secrecy which constitutes fundamental rights pursuant to the terms of the Brazilian Constitution. The proposal of the present work is to conduct an analysis of the Brazilian judicial system vis a vis the obligations established by the Foreign Account Tax Compliance Act (FATCA) in order to explore possible conflicts between the American regulation and the Brazilian laws with emphasis in the review of the fundamental rights guaranteed by the Brazilian Constitution. In the present work the topics covered are related to the historic and conceptual evolution of the bank secrecy and its insertion in the Brazilian law, the concept of the Foreign Account Tax Compliance Act (FATCA) and brief analysis of the Intergovernmental Cooperation Agreement (IGA) executed between Brazil and the United States of America, considerations on individual rights and guarantees protected by the Brazilian regulation and conclusion about the treatment of bank secrecy in Brazil / Em face da globalização nos vemos diante de uma nova realidade de interconexões globais que atuam como força motriz transformadora das relações jurídicas internacionais. Alguns países têm promulgado regulamentações com alcance extraterritorial, como no caso do Foreign Account Tax Compliance Act (FATCA), que determina o compartilhamento de informações protegidas por sigilo bancário que constituem direito fundamental nos termos da Constituição Federal brasileira de 1988. A proposta do presente trabalho é realizar uma análise do sistema jurídico brasileiro vis-à-vis as obrigações estabelecidas pelo Foreign Account Tax Compliance Act (FATCA) de forma a abordar possíveis confrontos entre esta regulamentação americana e as leis brasileiras, com ênfase na análise dos direitos fundamentais assegurados pela Constituição Federal de 1988. Na presente dissertação são abordados temas referentes a evolução histórica e conceitual do sigilo bancário e sua inserção no direito brasileiro, conceituação jurídica do Foreign Account Tax Compliance Act (FATCA) e breve análise do Acordo de Cooperação Intergovernamental (IGA) firmado entre o Brasil e os Estados Unidos da América, considerações acerca os direitos e garantias individuais tutelados pela regulamentação brasileira e conclusão acerca do tratamento do sigilo bancário no Brasil

Submitted by William Justo Figueiro (williamjf) on 2015-07-02T21:46:04Z No. of bitstreams: 1 14.pdf: 1840538 bytes, checksum: 64a24901793edf904d54cc9d192f7d3e (MD5) / Made available in DSpace on 2015-07-02T21:46:04Z (GMT). No. of bitstreams: 1 14.pdf: 1840538 bytes, checksum: 64a24901793edf904d54cc9d192f7d3e (MD5) Previous issue date: 2013-01-16 / UNISINOS - Universidade do Vale do Rio dos Sinos / Esta pesquisa propõe um método de mensuração dos custos de conformidade tributária voltado para organizações. O estudo baseou-se na metodologia design research, apresentado como ferramenta que gera informações por meio do método de custeio baseado em atividades (ABC). Seu objetivo é mensurar custos e subsidiar a tomada de decisão no âmbito empresarial, além de permitir identificar os custos tributários das empresas. A partir do desenvolvimento do projeto piloto na Emater/RS-Ascar (empresa do terceiro setor) no período de julho de 2011 a junho de 2012, identificou-se a possibilidade de adaptação do método às particularidades da empresa. Na avaliação do método constatou-se que é possível identificar as atividades desenvolvidas vinculadas aos custos de conformidade tributária, os recursos consumidos por cada atividade, os custos de conformidade de cada tributo e os custos totais tributários da empresa. Revelou-se que na Emater/RS-Ascar para cada um R$ 1,00 de tributo pago pela empresa, ela gasta R$ 3,25 para se ajustar à legislação tributária. Portanto, os custos de conformidade são superiores aos custos com os tributos próprios pagos. O INSS e o IRPJ são os tributos que mais contribuíram com os valores de custos de conformidade tributária, mesmo a empresa sendo imune e isenta de tais tributos. Com relação aos custos totais e receitas totais da empresa os custos de conformidade tributária representam respectivamente 2,27% e 1,97%. Já os custos totais tributários representam 2,97% dos custos totais da empresa e 2,58% das receitas totais. Os dados permitiram aos gestores avaliarem os processos desenvolvidos identificando pontos a serem gerenciados, como a necessidade de treinamento dos funcionários envolvidos nas atividades. / This research proposes a method for measuring tax compliance costs for organizations. The study was based on the methodology design research, presented as a tool that generates information through the method of activity-based costing (ABC). Your goal is to measure costs and subsidize decision-making within business, and make it possible to identify the tax costs of companies. From the development of the pilot project in Emater/RS-Ascar (third sector company) from July 2011 to June 2012, identified the possibility of adapting the method the particularities of the company. The evaluation noted that method it is possible to identify the activities related to tax compliance costs, the resources consumed by each activity, compliance costs of each tribute and tax total costs of the company. It was revealed that the Emater/RS-Ascar for each R$ 1,00 of tribute paid by the company, she spends R$ 3,25 to adjust tax laws, so compliance costs outweigh costs with taxes paid themselves. The INSS and IRPJ are taxes that contributed most to the values of tax compliance costs, even the company being immune and exempt from such taxes. With respect to the total cost and total revenue of the company tax compliance costs represent respectively 2.27% and 1.97%. Tax total costs already represent 2.97% of the total costs of the company and 2.58% of the total receipts. The data allowed managers to assess the processes developed by identifying points to be managed, such as the need for training of officials involved in the activities.

Traditional models of tax evasion cannot explain why most people comply with their taxes. It has been proposed that taxpayers may have an intrinsic motivation (or willingness) to comply with taxes - Tax Morale. Empirical studies found that trusting government, upholding religious beliefs, and supporting democratic regimes, increase individual Tax Morale. Based on those results and drawing from related literature in Political Science, this study tests the role of trusting government institutions delivering public goods to taxpayers, ideological beliefs, individual support for political regimes, and upholding post-materialist values, on Tax Morale. Results for individuals living in democratic countries show a positive relationship between trust in government institutions and upholding democratic values on Tax Morale; a negative relationship between upholding ideological (conservative) beliefs and Tax Morale, and no relationship between upholding post-materialist values and Tax Morale. Results for individuals living under non-democratic regimes differ in some respects; whereas support for democracy is related with higher Tax Morale, other results - trust in government and ideological beliefs - differ from theoretical expectations. Overall, higher trust in government increases willingness to comply with taxes, and support for democracy elicits higher Tax Morale.

Abstract This thesis is both an empirical and theoretical contribution to the study of tax-compliance by taxi-operators and drivers. The exploratory case-study adopts a critical sociological perspective in assessing the limits of both the currently dominant academic literature and the industry-specific legislation on tax conformity, including the most recent strategies and explicit tax-compliance measures from the Australian Tax Office (ATO) with regard to Australian cab-drivers. The core premise of this thesis is that the social and economic activities (both legal and illicit) of cab-drivers are embedded within unique networks of social relations. The study utilises focus-group interviews to explore cabbies’ views on taxation, their perceptions of fairness and trust, and to elucidate how individual taxi-workers justify circumvention of Australian tax laws and regulatory measures in their actual work-practices. This exploration is achieved by analysing the verbal accounts and conversations among cab-drivers that involve their guilt-free justifications for non-compliance. The analysis presents further insights into their “vocabulary of motives” and “aligning actions” vis-à-vis non-compliant tax behaviour. The respondents’ views and perceptions about trust, and distributive and procedural justice, are compared and contrasted against the tax-regulator’s views and the ATO’s current enforcement measures. This study is semi-grounded and qualitative in approach, and is a first contribution to a field of inquiry that appears to be dominated by quantitatively-oriented criminological and social-psychological approaches. In contrast, the case-study presents a sociologically-inspired inquiry, by emphasising that cab-drivers are subjected to a multitude of structural arrangements and social control mechanisms, which influence their attitudes and actions with regard to non-compliance. Moreover, current regulatory initiatives towards diminishing non-compliance in the taxi-industry tend to neglect the concept of “mixed-embeddedness” and the inter-relatedness between tax rules, concomitant enforcement practices, and the nation’s broader legislative framework. The state’s regulation of tax-compliance behaviour of taxi-drivers cannot strictly be detached from other laws and regulatory measures in areas such as taxi-cab licensing, occupational health & safety (OH&S) or industrial & workplace relations, which affect every taxi-operator and contracted driver, albeit in different ways. A social-action approach that grasps more comprehensively the rich contexts and complexities involved in the informal behaviours of cabbies may be regarded as an additional and powerful information tool in the governance of modern taxation systems. The study will demonstrate how serious tensions and contradictory forces arise when tax regulators attempt to enforce a National Compliance Model which is, of itself, inherently mal-integrated and underpinned typically by a bureaucratic ‘one-size-fits-all’ enforcement approach in regard to local networks of taxi-drivers. It will be argued that legislative changes to the (legal) employment status of Australian taxi-drivers may produce a far more expedient and cost-effective way for curtailing the enduring and deeply imbued tax non-compliant modus operandi within this particular sector of Australia’s transport-services industry.