The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Taxpayer Compliance Measurement Program (TCMP), which is conducted every three years. During the period 1979 through 1982, Congress lowered the marginal tax rates, added some fairly severe penalties, for both taxpayers and paid return preparers, and increased information reporting requirements for certain types of income. In this research, it was hypothesized that voluntary compliance should increase in response to lower marginal rates, a higher risk of detection due to additional reporting requirements, and increased penalties. Multiple regression analysis was employed to test these hypotheses, using 1979 and 1982 TCMP data. Because of the requirements for taxpayer confidentiality, it was necessary for the IRS to run the data and provide the aggregate data results for the research. The results provided insight into the effectiveness of tax compliance legislation. While the overall voluntary compliance level (VCL) increased from 1979 to 1982 by 1.53 per cent, the VCL increase for taxpayers in high marginal rates was much smaller (.42 percent) than the overall increase. This is very inconsistent with the notion that high marginal rates are driving noncompliance, and suggests that marginal rates may not be strong determinants of compliance. Probably other factors, such as opportunity for evasion, may be more important. There was little change from 1979 to 1982 of the compliance of returns done by paid return preparers. Because of the timing of many TEFRA provisions (effective in 1983), further research for years after 1982 is needed.

Resume in English Name of the thesis: "FATCA" and its projection into the Czech legal system Foreign Account Tax Compliance Act (alias FATCA), the law of the United States, is currently being much discussed topic not even in the Czech Republic, but within the European Union and also globally, as many developed countries are forced to implement its ideas due to their fear of possible sanctions from the USA. The purpose of this act is more efficient fight against the tax evasion of American taxpayers. Along with the adoption of this law the expert community has started to deal with possible issues related to its obeying by foreign entities. Czech Republic has decided to respond to this situation by concluding an intergovernmental agreement with the US government and by adoption of implementing statute to this agreement to avoid any conflicts. This diploma thesis tries to describe the actual status of the fight against tax evasion in the Czech Republic and the United States of America, but also at the international level, as well as to point out the most important definitions of FATCA and to analyze the associated issues. Next goal is the evaluation of the implementation process, which has recently happened in the Czech Republic, and the assessment of future options for cooperation in the tax evasion. The...

A pesquisa sobre observância tributária floresceu no campo econômico, tendo como estudos seminais as obras de Allingham e Sandmo (1972) e Srinivasan (1973). Esses artigos basearam-se na teoria de Becker (1968) sobre crime e punição, aceitando o paradigma econômico clássico, que parte do pressuposto de que os indivíduos adotam comportamentos racionais. Nas últimas décadas, contudo, muitos pesquisadores notaram que esse paradigma, do qual derivou aquilo que veio a ser chamado pela academia de \"paradigma do crime\", explicava apenas parcialmente o comportamento do contribuinte. Surge, então, toda uma linha de pesquisa contrapondo esse paradigma racional, partindo da constatação de que o comportamento do contribuinte é muito mais complexo do que inicialmente se supunha, merecendo uma análise multidisciplinar, ou seja, que não se restrinja ao campo econômico, mas que também abarque outras disciplinas. Esse novo paradigma foi denominado pela academia de \"paradigma do serviço\" que, em linhas gerais, contempla outros fatores envolvidos no ato de pagar tributos, inclusive psicológicos, pressupondo, de tal modo, que o contribuinte não é um indivíduo racional unicamente preocupado em maximizar sua utilidade, devendo ser visto pela administração pública como uma espécie de cliente, e recebendo tratamento adequado e serviços públicos de qualidade em contrapartida ao cumprimento de suas obrigações tributárias. O presente estudo faz uma apreciação dos dois paradigmas, introduzindo nessa avaliação conceitos da ciência denominada Análise do Comportamento, cujos ensinamentos sobre a aprendizagem e o comportamento humano têm o potencial de contribuir de forma significativa para o entendimento do assunto. Testando os pressupostos teóricos apresentados no decorrer do trabalho, foram realizados dois estudos empíricos, tomando-se como base o modelo criado pelo pesquisador e psicólogo Erich Kirchler, denominado Slippery Slope Framework, que confirma estudos anteriores e demonstra que tanto punições quanto recompensas são instrumentos eficazes no combate à evasão fiscal, sugerindo que a integração dos paradigmas \"do crime\" e \"do serviço\", bem como a inserção dos princípios da Análise do Comportamento nesta análise é um caminho promissor no combate à evasão fiscal. / Research on tax compliance has arisen in the economic field with seminal studies based upon the works of Allingham and Sandmo (1972) and Srinivasan (1973). Such articles were based on Becker\'s theory (1968) on crime and punishment, accepting the classic economic paradigm, which presupposes that individuals show rational behaviors. Nevertheless, in the past decades, many researchers have noticed that such paradigm, which gave rise to what is referred to, by the academy, as \"crime paradigm\", explained the behavior of taxpayers solely in part, and an entire line of research opposing such rational paradigm arose, based upon the verification that the behavior of taxpayers is much more complex than what was originally presumed, deserving a multidisciplinary analysis, i.e., not restricted to the economic field, but that, further, encompasses other subjects. Such new paradigm was designated by the academy as \"service paradigm\" that, in general, contemplates other factors involved in the act of paying taxes, including psychological factors, thus presupposing that taxpayers are not rational individuals solely concerned about maximizing the function thereof, they should be deemed, by the public administration, to be clients, and should receive appropriate treatment and quality public services in return for complying with their tax obligations. This study analyzes two paradigms, introducing in such analysis concepts of the science called Behavior Analysis, the teachings on learning and human behavior of which have potential to significantly contribute to better understanding the subject. Testing the theoretical assumptions presented throughout the study, two empirical analyses were conducted, based upon the model created by researcher and psychologist Erich Kirchler, referred to as Slippery Slope Model, which confirms previous studies and indicates that both punishment and reward are effective tools to fight against tax evasion, suggesting that integrating \"crime\" and \"service\" paradigms and inserting concepts of the Behavior Analysis Science in this analysis is highly promising to fight against tax evasion.

The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and through an extensive literature review, the thesis identified a number of key findings. Inter alia, that revenue from corporation tax structures are a sustainable revenue source mostly because of the amount of revenue generated through Multinational Corporations (MNCs). Secondly, the existing Nigerian corporation tax regime is in need of reform as there are developmental challenges, including lack of implementation and ambiguous legislation, which continue to thwart its success. Therefore, this leads to establishing how, and to what extent that Nigeria can use its corporate tax regime as a sustainable revenue source. The answer to this lies in the legal framework of corporate tax regimes. This thesis argues that legal uncertainties in the corporate tax regimes are the principal reason for the challenges faced by both state governments and MNCs. The thesis concludes by recommending reforms to the Nigerian tax regime while also recommending a tax compliance strategy for both domestic and international corporate tax regimes. This will set a foundation for corporation tax regimes as a sustainable revenue generation source for developing countries.

This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypotheses that emerge from a review of the literature and the experience of the researcher. It combines a technical analysis of the relevant Australian and UK legislative provisions (including an analysis of the policy and other background data that underpins those provisions) with empirical research on the views and experience of practitioners who are responsible for the operation of the legislation in the two countries. The results obtained from this combined methodology indicate that the operating costs of taxing capital gains in Australia and the UK are directly affected by the design of the legislative provisions. Moreover, the study outcomes indicate that operating costs in both countries are high (on a number of comparative measures), have not reduced over time, and are both horizontally and vertically inequitable. The research indicates that the primary factors that cause the high operating costs include the complexity of the legislation and the frequency of legislative change, together with record-keeping and valuation requirements. The thesis identifies specific legislative changes that would address operational cost concerns. These include the phasing out of the 'grandfathering' exemption together with the introduction of an annual exempt amount, and the rationalisation of business concessions in Australia; and the abolition of taper relief and its possible replacement with a 50% exclusion in the UK. More importantly, it seeks a more principled approach to the taxation of capital gains in both countries, and emphasises that legislative change can and should only be enacted with a full and clear understanding of the operating cost implications of that change.

Tax evasion has been happening for decades, but after the highly publicized cases with two foreign banks, LGT and UBS, the United States (US) is cracking down on tax evaders. The latest addition to the Internal Revenue Service (IRS)’s repertoire of enforcement tools is the Foreign Account Tax Compliance Act, otherwise known as FATCA. The Act was enacted to incentivize tax information release by foreign financial institutions (FFIs) who would otherwise face a 30% withholding tax on any US source income. The question was whether or not the design of the Act and its implementation successfully met this goal. This paper explores the history leading up to FATCA’s creation, beginning from the basic data underlying tax evasion. With the US losing approximately $100 billion a year of tax revenue, the IRS is keen on reducing the money flow out of the US. It will dig deeper into the facts of the LGT and UBS cases which led to Congress’s realization that their other enforcement mechanisms were not sufficient and describe FATCA’s unintended impact. Through researching articles on the predicted impact of FATCA, surveys of FFIs, testimonials from US citizens, this paper will explain how FATCA has unfortunately detrimentally impacted FFIs and US citizens living abroad.

A pesquisa sobre observância tributária floresceu no campo econômico, tendo como estudos seminais as obras de Allingham e Sandmo (1972) e Srinivasan (1973). Esses artigos basearam-se na teoria de Becker (1968) sobre crime e punição, aceitando o paradigma econômico clássico, que parte do pressuposto de que os indivíduos adotam comportamentos racionais. Nas últimas décadas, contudo, muitos pesquisadores notaram que esse paradigma, do qual derivou aquilo que veio a ser chamado pela academia de \"paradigma do crime\", explicava apenas parcialmente o comportamento do contribuinte. Surge, então, toda uma linha de pesquisa contrapondo esse paradigma racional, partindo da constatação de que o comportamento do contribuinte é muito mais complexo do que inicialmente se supunha, merecendo uma análise multidisciplinar, ou seja, que não se restrinja ao campo econômico, mas que também abarque outras disciplinas. Esse novo paradigma foi denominado pela academia de \"paradigma do serviço\" que, em linhas gerais, contempla outros fatores envolvidos no ato de pagar tributos, inclusive psicológicos, pressupondo, de tal modo, que o contribuinte não é um indivíduo racional unicamente preocupado em maximizar sua utilidade, devendo ser visto pela administração pública como uma espécie de cliente, e recebendo tratamento adequado e serviços públicos de qualidade em contrapartida ao cumprimento de suas obrigações tributárias. O presente estudo faz uma apreciação dos dois paradigmas, introduzindo nessa avaliação conceitos da ciência denominada Análise do Comportamento, cujos ensinamentos sobre a aprendizagem e o comportamento humano têm o potencial de contribuir de forma significativa para o entendimento do assunto. Testando os pressupostos teóricos apresentados no decorrer do trabalho, foram realizados dois estudos empíricos, tomando-se como base o modelo criado pelo pesquisador e psicólogo Erich Kirchler, denominado Slippery Slope Framework, que confirma estudos anteriores e demonstra que tanto punições quanto recompensas são instrumentos eficazes no combate à evasão fiscal, sugerindo que a integração dos paradigmas \"do crime\" e \"do serviço\", bem como a inserção dos princípios da Análise do Comportamento nesta análise é um caminho promissor no combate à evasão fiscal. / Research on tax compliance has arisen in the economic field with seminal studies based upon the works of Allingham and Sandmo (1972) and Srinivasan (1973). Such articles were based on Becker\'s theory (1968) on crime and punishment, accepting the classic economic paradigm, which presupposes that individuals show rational behaviors. Nevertheless, in the past decades, many researchers have noticed that such paradigm, which gave rise to what is referred to, by the academy, as \"crime paradigm\", explained the behavior of taxpayers solely in part, and an entire line of research opposing such rational paradigm arose, based upon the verification that the behavior of taxpayers is much more complex than what was originally presumed, deserving a multidisciplinary analysis, i.e., not restricted to the economic field, but that, further, encompasses other subjects. Such new paradigm was designated by the academy as \"service paradigm\" that, in general, contemplates other factors involved in the act of paying taxes, including psychological factors, thus presupposing that taxpayers are not rational individuals solely concerned about maximizing the function thereof, they should be deemed, by the public administration, to be clients, and should receive appropriate treatment and quality public services in return for complying with their tax obligations. This study analyzes two paradigms, introducing in such analysis concepts of the science called Behavior Analysis, the teachings on learning and human behavior of which have potential to significantly contribute to better understanding the subject. Testing the theoretical assumptions presented throughout the study, two empirical analyses were conducted, based upon the model created by researcher and psychologist Erich Kirchler, referred to as Slippery Slope Model, which confirms previous studies and indicates that both punishment and reward are effective tools to fight against tax evasion, suggesting that integrating \"crime\" and \"service\" paradigms and inserting concepts of the Behavior Analysis Science in this analysis is highly promising to fight against tax evasion.

Questo lavoro propone dei temi sulla tax compliance in un contesto come quello italiano, caratterizzato da un basso livello della stessa. Il primo capitolo propone una ricerca concernente gli effetti dei controlli. Nella letteratura, l’esito degli stessi è ancora discusso, alla luce del fatto che sono possibili due effetti opposti: il target effect ed il bomb-crater effect. Grazie all’impiego di un database dell’Agenzia delle Entrate italiana, con una combinazione di tecniche di of matching e difference – in – difference, questo lavoro mostra come in un particolare contesto, come quello italiano, i controlli possono avere un effetto positivo sulla tax compliance. Il secondo capitolo mostra gli effetti dell’introduzione di una presumptive tax nella forma di una minimum tax. L’obiettivo principale è quello di studiare l’effetto di tale introduzione quando si hanno particolari condizioni. Nello specifico, questa analisi confronta le tasse italiane pagate da un particolare gruppo di contribuenti, con quelle che verrebbero pagate con l’introduzione di una presumptive tax nella forma di una minimum tax. Il presente lavoro include due differenti metodologie di stima di una presumptive tax, sviluppate dall’ISTAT e dall’Agenzia delle Entrate italiana, includendo anche le possibili reazioni dei contribuenti. / This work investigates issues of tax compliance in a context like the Italian one, characterized by a low level of it. The first chapter investigates the role of audits. In the present literature, the outcome of them is an open question since two opposite effects are possible: the target effect and the bomb-crater effect. Using a database provided by the Italian Revenue Agency, with a combination of matching with difference – in – difference techniques, this work shows how in a particular context, such as Italy, audits can have a positive effect on tax compliance. The second chapter explores the effects of implementing a presumptive tax in the form of a minimum tax. The main aim is to study the effect of a change in the policy from a particular starting condition. More specifically, this analysis compares the taxes collected in Italy from a particular group of taxpayers, to the ones that would be collected if Italy implements a presumptive tax in the form of a minimum tax. This work implements two different methodologies to estimate a presumptive tax, provided by ISTAT and the Italian Revenue Agency, and reactions of taxpayers are included as well.

The present study addresses the question of how taxpayers' perceptions of government and tax authorities are influenced by media coverage. The effect that national political topics, such as tax legislation and the expenditure of tax revenues, have on the tax payer is examined. Tax compliance depends on trust in authorities, i.e., a commonly shared belief that politicians and tax authorities act in order to promote social welfare, and the perceived power of authorities, i.e., taxpayers' perceptions of tax authorities' ability to detect and pursue tax crime. We investigate the influence of specific tax related information in the news on intended tax compliance. Results from a questionnaire-based experiment with 487 employees indicate that media coverage influences the indicated trust in tax authorities, as well as the perceived power of governmental institutions, and consequently, has an impact on participants' intended tax compliance. The findings suggest that governments should actively engage in the provision of relevant information on tax matters. This would increase both trust in the state and the authorities as well as awareness of their power regarding the enforcement of tax laws, effectively acting as a means to regulate taxpayers' behavior. (authors' abstract) / Series: WU International Taxation Research Paper Series

The critical ingredient for revenue collection for any government is the attainment of a sufficient level of tax compliance on the part of taxpayers. Ideally any government would want one hundred percent compliance which would mean optimal tax collection. Tax compliance is influenced by the behaviours of taxpayers which are shaped by their attitudes, and such attitudes are influenced by various factors. Understanding taxpayers’ behaviours in terms of factors that influence their attitudes towards tax compliance is therefore important in encouraging higher levels of compliance and minimisation of non-compliance. It is important for any government and revenue collecting authority to understand the reasons why taxpayers choose not to comply with tax laws as such understanding will have an impact on both the equity and efficiency of the economy. AFRIKAANS : Die bereiking van ‘n voldoende vlak van belastingnakoming aan die kant van die belastingpligtiges is van wesentlike belang vir enige regering by die invordering van belasting. In die ideale geval soek enige regering een honderd present voldoening wat optimale belastinginvordering sou beteken. Belastingnakoming word beïnvloed deur die gedrag van belastingpligtiges wat bepaal word deur hulle houding, en daardie houding word weer beïnvloed deur verskeie faktore. Dit is belangrik om belastingpligtiges se gedrag teenoor belastingnakoming te verstaan om sodoende hoër vlakke van nakoming aan te moedig en om nie-nakoming te minimiseer. Dit is belangrik vir alle regerings en inkomsteinvorderingsowerhede om die redes te verstaan waarom belastingpligtiges verkies om nie belastingwetgewing na te kom nie aangesien dit 'n impak het op beide die billikheid en doeltreffendheid van die ekonomie. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Nghaamwa, OMI 2011, The factors influencing attitudes of Namibian taxpayers towards taxation, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03082012-130634 / > F12/4/159/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted