This dissertation explores the effects of mass-mediated taxpayer discourse on citizen perceptions of citizen-government relations in the context of the United States, a country where media and political discourse is heavily saturated with taxpayer talk. Specifically, this study considers two contrasting rhetorical constructions of the taxpayer. The first portrays the taxpayer as subordinate to the state by framing taxpaying as a citizen’s obligation through discussing it in legal and procedural terms of tax collection. The second constructs the taxpayer as a partner to which the government is accountable by emphasizing spending tax revenues and thus foregrounding the role of taxpaying in citizen’s claims for greater control over government actions. Drawing on a variety of perspectives from political science, mass communication, tax compliance research, history, and social cognition, I developed and tested two models to predict the effects of these contrasting constructions on two dimensions of citizen-government relations: power and trust. To test the models, I conducted two randomized controlled experiments: one that utilized a student sample recruited from a large undergraduate class at the University of Iowa (N=207), and one that replicated the results on a nationally representative adult sample (N=617). An additional experiment on a student sample (N=154) validated the experimental treatment. Taken together, the findings show that taxpayer discourse can affect citizen political judgement, but those effects do not operate through perceptions of power but instead through changes in political trust. When exposed to the tax-collection rhetoric, individuals in the nationally representative sample responded by deeming the government less trustworthy, which made them more motivated to monitor its actions. Notably, when participants were exposed to the public-spending frame, their reactions were statistically indistinguishable from those who did not read any taxpayer-related headlines at all. This suggest that in the context of the United States, where people are socialized into a public discourse that portrays the taxpayer as the ultimate sponsor and judge of government performance, this perspective can be internalized and become the default framework that citizens rely on in forming political judgement. However, when rhetorically denied this privileged position and placed in a subordinate role, citizens can push back by penalizing the government with greater distrust and reclaiming their right for citizen oversight. Importantly, the distrust-generating effect of the tax-collection frame is mitigated by the perceived scope of government reliance on taxes. The more reliant on taxpayer money participants perceived the state to be, the more trust this frame generated, which is consistent with a cognitive-dissonance explanation. Finally, changes in trust were triggered by taxpayer framing among actual taxpayers, leaving individuals with no actual experience unaffected. This study advances political communication research by refining the understanding of politically consequential citizen roles in communication scholarship to include that of the taxpayer as one of the most fiscally significant, personally relevant, media-salient, and — as this dissertation demonstrates — politically meaningful citizen roles. The project also contributes to political-science scholarship by suggesting that taxpayer discourse can prevent democratic backsliding in an established democracy and by making a case for considering the news media as an important element of the taxation-democratization nexus. In addition to scholarly significance, the dissertation has clear policy implications because it suggests new ways to communicate the benefits of democratic governance in more tangible, relatable terms of paying taxes and claiming greater accountability for government performance.

Business profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. Article 7 of the OECD Model Tax determines the profits attributable to the PE. Nevertheless, Member States have interpreted Article 7 of the OECD Model Tax Convention in various ways. In order to provide consensus the OECD adopted an authorised OECD approach for attributing profits to PEs. The first part of the purpose of this thesis is to study the Swedish approach for attributing profits to dependent agent PEs in relation to the authorised OECD approach. An enterprise from the home state can be considered to have a dependent agent PE in the host state if it conducts business in the host state through a dependent agent located therein. This is provided that the agent has the authority to conclude contracts in the name of the enterprise and exercises this authority regularly. Under the authorised OECD approach for profit attribution to dependent agent PEs it is possible to allocate profits to the PE in excess of the arm’s length remuneration paid to the dependent agent. Thereby, the OECD has adopted the dual taxpayer approach as the authorised OECD approach. According to the author’s opinion the Swedish perspective regarding profit attribution to dependent agent PEs differs from the authorised OECD approach as the dual taxpayer approach so far has not been applied in Sweden. Furthermore, it differs as the attribution of capital to PEs is not allowed according to case law and as far as the recognition of internal dealings is concerned. When the OECD adopted the dual taxpayer approach as the authorised OECD approach another method was available; the single taxpayer approach. In line with this approach no further profits in excess of the arm’s length remuneration to the dependent agent can be attributed to the dependent agent PE. However, the single taxpayer approach was rejected as the authorised OECD approach, which has lead to disagreement within the international tax community. Therefore, the second part of the purpose of this thesis is to study to what extent the authorised OECD approach is sustained. This is done by analysing reactions to the single and dual taxpayer approach among business and academic circles. The author believes that reactions against the dual taxpayer approach mainly arise in situations when an enterprise in the host state gives rise to a dependent agent PE. Therefore, the authorised OECD approach should have recognised that different types of dependent agent PEs might arise and the approach is only sustained to the extent that a person belonging to the foreign enterprise leads to the existence of a dependent agent PE.

<p>Business profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. Article 7 of the OECD Model Tax determines the profits attributable to the PE.</p><p>Nevertheless, Member States have interpreted Article 7 of the OECD Model Tax Convention in various ways. In order to provide consensus the OECD adopted an authorised OECD approach for attributing profits to PEs.</p><p>The first part of the purpose of this thesis is to study the Swedish approach for attributing profits to dependent agent PEs in relation to the authorised OECD approach. An enterprise from the home state can be considered to have a dependent agent PE in the host state if it conducts business in the host state through a dependent agent located therein. This is provided that the agent has the authority to conclude contracts in the name of the enterprise and exercises this authority regularly.</p><p>Under the authorised OECD approach for profit attribution to dependent agent PEs it is possible to allocate profits to the PE in excess of the arm’s length remuneration paid to the dependent agent. Thereby, the OECD has adopted the dual taxpayer approach as the authorised OECD approach.</p><p>According to the author’s opinion the Swedish perspective regarding profit attribution to dependent agent PEs differs from the authorised OECD approach as the dual taxpayer approach so far has not been applied in Sweden. Furthermore, it differs as the attribution of capital to PEs is not allowed according to case law and as far as the recognition of internal dealings is concerned.</p><p>When the OECD adopted the dual taxpayer approach as the authorised OECD approach another method was available; the single taxpayer approach. In line with this approach no further profits in excess of the arm’s length remuneration to the dependent agent can be attributed to the dependent agent PE. However, the single taxpayer approach was rejected as the authorised OECD approach, which has lead to disagreement within the international tax community.</p><p>Therefore, the second part of the purpose of this thesis is to study to what extent the authorised OECD approach is sustained. This is done by analysing reactions to the single and dual taxpayer approach among business and academic circles.</p><p>The author believes that reactions against the dual taxpayer approach mainly arise in situations when an enterprise in the host state gives rise to a dependent agent PE. Therefore, the authorised OECD approach should have recognised that different types of dependent agent PEs might arise and the approach is only sustained to the extent that a person belonging to the foreign enterprise leads to the existence of a dependent agent PE.</p>

Thesis (M.S.)--University of Texas at El Paso, 2007. / Title from title screen. Vita. CD-ROM. Includes bibliographical references. Also available online.

Thesis (Ph. D.)--University of New South Wales, 2002. / CD-R disc contains copy of thesis in PDF format. Includes bibliographical references (leaves 329-350). Also available online.

In South Africa, there is a significant gap between the amount of tax that is theoretically collectable from economically active persons and that which is actually collected (commonly known as the “tax gap”). Non-compliance by taxpayers is one of the main causes of the tax gap. It has been established that one of the main factors leading to non-compliance, is the attitudes and perceptions of people. Although the perceptions of previously disadvantaged groups in South Africa regarding taxation have been researched, this study extends prior research by investigating and comparing taxpayers’ perceptions amongst the four major South African population groups (that is, Black/African, Indian, Coloured and White). This is the main objective of this thesis. This study specifically aimed to determine South African taxpayers’ perceptions regarding general tax-related, tax evasion and tax compliance issues. A number of demographic, economic or other factors that might influence respondents’ perceptions regarding these issues were also investigated. The significance of this study is emphasised, in that it builds upon previous research, utilizing insights from several disciplines and various theoretical perspectives. The data for this study was collected from a sample of 260 South African taxpayers by meansof face-to-face interviews, based on a questionnaire, compiled from an extensive literature review. The scope of the study was limited as it focused only on natural taxpayers within the Tshwane metropolitan area (which includes Pretoria, the capital city of South Africa) in Gauteng, as the purpose was not to generalise conclusions to the entire South African population. A further limitation of the study was that it focused on natural persons only; corporate taxpayers were excluded. Future research could extend this study by verifying the findings in other areas, amongst other population groups and corporate taxpayers. This research concluded that tax compliance may depend upon several factors, other than deterrence, and that the perceptions of South African taxpayers are likely to be influenced by these factors. One of the main recommendations of the study is the need for comprehensive, widely based communication and education of taxpayers and potential taxpayers by the South African Revenue Services. Copyright / Thesis (DCom (Accounting Sciences))--University of Pretoria, 2008. / Taxation / unrestricted

Generally, tax systems are perceived to be complex. This study takes a qualitative empirical approach to examine individual taxpayers’ perceptions of tax complexity. This was achieved by obtaining individual taxpayers perceptions on the complexity of the tax system. The study also investigates whether taxpayers perceive that their tax burden is influenced by the complexity of the tax system and also analyses suggestions by respondents on how the South African tax system can be simplified. The findings are that not all taxpayers perceive that the tax system is complex. These respondents mainly acknowledge the various means available, such as e-filing, to counter the effects of tax complexity. They also point out that taxpayers should be responsible for educating themselves on how the tax system works. However, there are more people who believe that the tax system is complex. The complexity is mainly attributed to the challenges taxpayers face in attempting to comply with tax legislation. These challenges include difficulties in keeping up to date with constant changes to legislation, the fear of filing an inaccurate tax return and the general lack of adequate knowledge to confidently handle one’s tax affairs. An interesting theme emerged on how respondents make the presumption that the tax system might be complex for other taxpayers due to a lack of education or knowledge of the tax system. The study concludes that perceptions of tax complexity seem to be influenced by complexities in tax legislation, user needs as well as user abilities. Recommendations are made for further studies to assess taxpayers’ tax literacy levels. These studies may also investigate taxpayers’ awareness of their rights and obligations under tax laws / Dissertation (MCom)--University of Pretoria, 2014 / gm2015 / Taxation / MCom / Unrestricted

A large body of research has investigated the effects of religion on individual behavior and, more recently, the collective performance of societies. Religion is predominantly credited with favorable outcomes, such as pro-social behavior, better health and higher life satisfaction. Religious and non-religious individuals also differ in their values and preferences. Moreover, religious institutions such as churches also have a large direct effect on society by being an employer or a social welfare provider. Against this background, the constant decline in church membership rates in Germany since the late 1960s is an economically relevant phenomenon. The aim of this dissertation is to investigate the economic causes and consequences of church disaffiliation, from both a theoretical and an empirical point of view. Based on an extensive literature review of models of religious consumption choices I conclude that most of the previous work does not pay sufficient attention to the institutional framework of church membership and church financing in Europe. I develop a theoretical model in which I analyze an individual’s decisions on church membership and on voluntary giving to religious and secular organizations against the institutional backgrounds of the German church tax system and the Italian tax assignment system. The model predicts that in a church tax system individuals with a higher income and those who have to pay a higher church tax rate are more likely to disaffiliate from the church. In contrast, in a tax assignment system cost-benefit considerations of church membership should not take place. Furthermore, the model shows that church and assignment taxes can crowd out voluntary giving to religious and non-religious purposes. In the empirical part of the dissertation I focus on the case of Germany, testing the hypotheses derived from the theoretical discussion with the help of the German Taxpayer Panel for the years 2001 to 2006. The main research question in the first empirical chapter is whether the institutional framework in the form of the existing church tax regulations has a statistically significant effect on the decision to leave the church. The hypothesis is that ceteris paribus an increase in the price of church membership increases the probability that an individual disaffiliates from the church. The estimation results show that both the price of church membership in the first year of the observation period and the change in price experienced by the individual have a significant positive, but moderate effect on the probability of church disaffiliation. In the second empirical part of the dissertation I ask if church members and non-members differ in their voluntary giving and if the giving behavior changes from before to after disaffiliation. I distinguish between the decision whether to make a contribution at all and the decision how much to give. The results imply that church members are not less, but rather more likely to make a charitable contribution than non-members. However, I do find that the average amount given by church members is below the amount given by non-members. This finding suggests that church taxes and additional voluntary donations might be substitutes at the intensive margin. With respect to church disaffiliation, I find evidence that giving is moderately higher after individuals have left the church than before. However, results are inconsistent in whether the increase is due to a higher inclination to give, a higher amount given by those who make a contribution, or both.

The Taxpayer Service Division contributes to the Internal Revenue Service mission of achieving the highest possible voluntary compliance with the Federal income tax law by answering questions and helping taxpayers in their return preparation efforts. These services are provided by Taxpayer Service Representatives and Taxpayer Service Specialists (TSS's). The TSS position was established in 1975 to upgrade the quality of assistance provided. TSS duties include being able to provide assistance with problems involving complex areas of the tax law. The purpose of the study was to disclose to what extent TSS's are called on to answer tax questions related to partnerships, corporations, and Subchapter S corporations and to disclose whether they have been trained and are able to answer the inquiries.

A large body of research has investigated the effects of religion on individual behavior and, more recently, the collective performance of societies. Religion is predominantly credited with favorable outcomes, such as pro-social behavior, better health and higher life satisfaction. Religious and non-religious individuals also differ in their values and preferences. Moreover, religious institutions such as churches also have a large direct effect on society by being an employer or a social welfare provider. Against this background, the constant decline in church membership rates in Germany since the late 1960s is an economically relevant phenomenon. The aim of this dissertation is to investigate the economic causes and consequences of church disaffiliation, from both a theoretical and an empirical point of view. Based on an extensive literature review of models of religious consumption choices I conclude that most of the previous work does not pay sufficient attention to the institutional framework of church membership and church financing in Europe. I develop a theoretical model in which I analyze an individual’s decisions on church membership and on voluntary giving to religious and secular organizations against the institutional backgrounds of the German church tax system and the Italian tax assignment system. The model predicts that in a church tax system individuals with a higher income and those who have to pay a higher church tax rate are more likely to disaffiliate from the church. In contrast, in a tax assignment system cost-benefit considerations of church membership should not take place. Furthermore, the model shows that church and assignment taxes can crowd out voluntary giving to religious and non-religious purposes. In the empirical part of the dissertation I focus on the case of Germany, testing the hypotheses derived from the theoretical discussion with the help of the German Taxpayer Panel for the years 2001 to 2006. The main research question in the first empirical chapter is whether the institutional framework in the form of the existing church tax regulations has a statistically significant effect on the decision to leave the church. The hypothesis is that ceteris paribus an increase in the price of church membership increases the probability that an individual disaffiliates from the church. The estimation results show that both the price of church membership in the first year of the observation period and the change in price experienced by the individual have a significant positive, but moderate effect on the probability of church disaffiliation. In the second empirical part of the dissertation I ask if church members and non-members differ in their voluntary giving and if the giving behavior changes from before to after disaffiliation. I distinguish between the decision whether to make a contribution at all and the decision how much to give. The results imply that church members are not less, but rather more likely to make a charitable contribution than non-members. However, I do find that the average amount given by church members is below the amount given by non-members. This finding suggests that church taxes and additional voluntary donations might be substitutes at the intensive margin. With respect to church disaffiliation, I find evidence that giving is moderately higher after individuals have left the church than before. However, results are inconsistent in whether the increase is due to a higher inclination to give, a higher amount given by those who make a contribution, or both.