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Thursday, August 6, 2020 | History

1 edition of Developing alternative frameworks for explaining tax compliance found in the catalog.

Developing alternative frameworks for explaining tax compliance

James Alm

Developing alternative frameworks for explaining tax compliance

by James Alm

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  • 8 Currently reading

Published by Routledge in New York .
Written in English


Edition Notes

Statementedited by James Alm, Jorge Martinez-Vazquez, and Benno Torgler
ContributionsGeorgia State University. School of Policy Studies
Classifications
LC ClassificationsHJ2319 .D48 2010
The Physical Object
Paginationp. cm.
ID Numbers
Open LibraryOL24488994M
ISBN 109780415576987, 9780203851616
LC Control Number2009046099

• Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods (October ). 5. Additional documents published in October concerning tax audit activities may also be of interest to readers: • Managing and Improving Tax Compliance (October ).File Size: KB. Braithwaite, V. () Tensions between the citizen taxpaying role and compliance practices, Centre for Tax System Integrity Working Pa Australian National University. ( Kb) Mearns, M. & Braithwaite, V. () The Community Hopes, Fears and Actions Survey: Survey method, sample representativeness and data quality, Centre for Tax System Integrity Working Paper 4, Australian .

Tax management in companies 1 Introduction - Coping with change 3 The world of corporate taxes is changing and there is no going back, says John Clymer Applying corporate responsibility to tax 6 The practice of corporate responsibility is subject to much Size: 1MB. Literatuur [Bela08] Tax Control Framework; Van risicogericht naar “in control”: het werk verandert, Belastingdienst, March [KPMG08] KPMG, Governance, Risk, and Compliance: Driving value through controls monitoring, KPMG Advisory, [KPMG09] KPMG, Total TAX Control, Tax Accounting & Control Services, KPMG Meijburg & Co, [OECD08] Organization of Economic .

TAX RISK MANAGEMENT: A FRAMEWORK FOR IMPLEMENTATION By Mr L Jansen van Rensburg Student number Submitted in partial fulfilment of the requirements for the degree Magister Commercii in Taxation in the FACULTY OF ECONOMIC AND MANAGEMENT SCIENCES at the UNIVERSITY OF PRETORIA Supervisor: Mr. P. C. Opperman Date of submission: Developing an effective governance operating model 5 Encircling all elements of the framework is the corporate governance infrastructure. The governance infrastructure is the collection of governance operating models—the people, processes, and systems—that management has put in place to govern day-to-day organizational activities. This.


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Developing alternative frameworks for explaining tax compliance by James Alm Download PDF EPUB FB2

Developing Alternative Frameworks for Explaining Tax Compliance: 1st Edition (Hardback) - Routledge Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion.

Tax Compliance: Social Norms, Culture and Endogeneity John Cullis, Philip Jones, and Alan Lewis 4. Vertical and Horizontal Reciprocity in a Theory of Taxpayer Complianc e Jan Schnellenbach 5. Tax Evasion and the Psychological Tax Contract Lars P. Feld and Bruno S.

Frey Part 4: Empirical Evidence on Financial Incentives 6. (). Developing Alternative Frameworks for Explaining Tax Compliance.

Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax by: Developing Alternative Frameworks for Explaining Tax Compliance.

A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Expanding the standard theory of compliance 33 3 Tax compliance: social norms, culture, and endogeneity 35 JOHN CULLIS, PHILIP JONES, AND ALAN LEWIS 4 Vertical and horizontal reciprocity in a theory of taxpayer compliance 56 JAN SCHNELLENBACH 5 Tax evasion and the psychological tax contract 74 LARS P.

FELD AND BRUNO S. FREY. Policies, procedures, and controls help shape the conceptual and textual framework of a compliance program.

However, the heart of any compliance program is the corporate culture —and the degree to which compliance is aligned with or inconsistent with that culture. Senior management, in turn, is essential to inspiring a culture where policies.

Tax compliance framework consultation – summary of responses 4 2. Introduction The Taxes Office published its consultation document on the tax compliance framework on 27 March in order to seek views on the future administration of the taxes laws, with specific emphasis placed on the compliance sections of the laws.

THE CHALLENGES OF TAX COLLECTION IN DEVELOPING ECONOMIES (WITH SPECIAL REFERENCE TO INDIA) by PRAMOD KUMAR RAI (Under the Direction of Prof. Walter Hellerstein) ABSTRACT This paper gives an overview of the Indian tax system and discusses the challenges in tax collection faced by developing economies using India as a model.

• Compliance trainings (general and specific) • Customized compliance training, online or face-to-face • Senior management compliance seminars International trade Risks Our approach Trade sanction laws (international and national) Sanction laws program • Data screening • Trade sanction procedure • Trade sanction management frameworkFile Size: 1MB.

The definition of compliance is “the action of complying with a command,” or “the state of meeting rules or standards.” In the corporate world, it’s defined as the process of making sure your company and employees follow all laws, regulations, standards, and ethical practices that apply to your organization and industry.

influence of Islamic religious perspective and tax noncompliance behaviour. Furthermore, tax service quality, public governance quality and tax system structure, which are perceived as relevant to developing and least developing countries, were.

taken into consideration in the proposed framework. Using the components, draft a picture of the framework or model of change. Include: An expected time sequence (what occurs before what) to arrange the components and elements of the framework or model.

Arrows or other methods to communicate directions of influence and sequences of events. Timing issues will also affect the value of the potential revenue available. A taxpayer might eventually. pay his or her full liability but if it is paid late it cannot be considered to be full compliance, or worth.

as much as tax liability paid on time or even before the due date. Economic factors of tax compliance In the tradition of tax compliance research, a number of factors have been considered important for explaining tax compliance: the level of actual income, tax rate, tax benefits, tax audit, audit probabilities, fines and penalties.

The level of actual income. Spicer and Lundstedt () point out that self. The basic idea in the theory is that tax compliance is a function of three broad factors: attitude, subjective norms and subjective control. Using the TPB, tax compliance is conceptualized as a function of three broad factors: attitude, subjective norms and subjective control.

Tax governance – The ultimate compliance solution Meeting the challenge of an expanding regulatory environment 3. Governing solution development. Proactive governance underpins any successful tax compliance response solution.

However, to be truly valuable to the organization, this governance must start at project inception. However, many developing economies are far from having the technical capacity to implement such systems on a large scale.

For example, Figure 2 illustrates the current system of tax filing in two tax offices in Dhaka, Bangladesh. An alternative strategy is to leverage the power of social recognition to encourage voluntary tax Size: KB.

Get this from a library. Developing alternative frameworks for explaining tax compliance. [James Alm; Jorge Martinez-Vazquez; Benno Torgler; Georgia State University.

School of Policy Studies.;] -- The essays in this book deal with tax compliance and tax evasion, in individual income tax and value added tax, analysing the empirical relevance of these new perspectives.

3 Compliance and non-compliance issues are characterized by “equifinality”, namely the existence of several alternative causal explanations for the same effect, and “multifinality”, namely the fact that several different effects are consistent with a common cause (George and Bennett 10).

Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion.

The essays in this volume summarize the existing state of knowledge of tax complian. CURRENT CHALLENGES IN REVENUE MOBILIZATION: IMPROVING TAX COMPLIANCE 2 INTERNATIONAL MONETARY FUND Approved By Vitor Gaspar Prepared by Michael Keen, Juan Toro, Katherine Baer, Victoria Perry, John Norregaard, Junji Ueda, John Brondolo, Duncan Cleary, Eric Hutton, Oana Luca, Enrique Rojas, Mick Thackray, and Philippe Wingender.Revenue Mobilization in Developing Countries Prepared by the Fiscal Affairs Department compliance needed to extend the tax base, including by risk management (allocating standards—more has been done on the latter than on the former, leaving signs of.Data and research on tax including income tax, consumption tax, dispute resolution, tax avoidance, BEPS, tax havens, fiscal federalism, tax administration, tax treaties and transfer pricing., This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs.

It includes a discussion of the issue of materiality, as it is important.