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 …

administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for …

Prepayment position (additional tax due vs a tax refund) shouldn't influence taxpayer compliance behavior at the time … of filing an annual tax return. However, prospect theory predicts that an individual's income tax withholding position … affects taxpayer compliance. Prior research has produced mixed results. Then, to spur tax compliance, traditional enforcement …

This essay explains how current state government approaches to use-tax enforcement undermine tax morale and taxpayer … compliance. This essay further argues that these threats to tax morale and taxpayer compliance will become even more severe as …

Each year, individual tax non-compliance causes billions of dollars of lost tax revenue. While the Internal Revenue … number of individual returns grew and return complexity rose. Individuals face a dauntingly complex tax code that requires …

AbstractThis paper revisits optimal tax enforcement policy, focusing on two elements of that policy: (1) the optimal … mix of government-level tax administration and individual-level tax compliance; and (2) the optimal mix of this … combination (together, tax enforcement) and tax rates. The standard view is that we should weight tax administration but not tax …

A common phenomenon in tax administration in developing countries is that tax is collected not according to the rules … of law but according to informal agreements between taxpayers and tax collectors. This article offers a novel explanation … would have been compliant under a rule-based system, emerges where tax is remitted and collected despite both sides being …

The classic deterrence theory model of income tax evasion first articulated in 1972 has met significant criticism … because it does not comport with the observed rate of tax compliance. This article argues that the classic expected utility … of audit by equating the latter to the frequency with which the government audits tax returns. Given that audit …