Tax compliance has been studied in economics by analysing the individual decision of a representative person between … paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The … participation rights are developed, the more important this contract is, and the higher tax morale is. In this paper, empirical …

states' performance and overall decentralization are viewed somewhat differently. With regard to tax administration …

The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly …. The model is extended by looking at how the tax authority deals with the taxpayers. Based on econometric estimates, it is … shown that taxpayers tax morale is raised when the tax officials treat them with respect. In contrast, when tax officials …

In 2008 and 2014, the South African Revenue Service (SARS) did snapshot synchronizations of its business tax registry … register with SARS for business tax purposes. We analyse these interventions drawing on SARS's business tax registry and the … population of business tax returns between 2009 and 2014. Several findings emerge. First, in both years, the comparisons resulted …

Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit … individual tax payers risk score. Additional data from a random audit allow us to estimate how the audit effect vary across the …

Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms … response to the VAT registration threshold notch. Exploiting tax audits, we provide evidence suggesting that income under …

This paper analyzes corporate tax-related policies and the difference between them in developed and developing … countries. I show that the relationship between financial development and corporate income tax rates as well as the tax … weakest administrative structures. However, this observation can be explained under the premise that the tax administration …

Several recent studies suggest that equalizing transfers in a federal system may distort the tax policy decisions of … substitution and an income effect of equalizing transfers. Our main hypothesis is that both effects should tend to reduce tax …

impact of similar tax incentives in the U.S. and U.K. found in recent studies, we document that AD was ineffective in … stimulating Chinese firms' investment. Further, using confidential corporate tax returns from a large province, we find that firms … taxable positions and tax sophistication. Moreover, resources of local tax authorities help improve awareness of the policy …