voluntary tax compliance
The Mediating Effect of Tax Fairness on the Relationship Between Knowledge, Complexity and Voluntary Tax Compliance
... Malaysia, voluntary tax compliance was implemented with the introduction of the Self-Assessment System ...income tax is shifted to ...own tax liability and submit the form within the ...
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Coercive Authority and Trust in Tax Authority in Influencing Voluntary Tax Compliance: A Study of Slippery Slope
... the tax regulations for at least 3 consecutive years and must be certified through a tax ...privileged tax on tax compliance using taxpayers within Pratama Tax Service Office ...
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GOVERNMENT TRANSPARENCY MODERATED BY TRUST IN GOVERNMENT AND VOLUNTARY TAX COMPLIANCE BEHAVIOUR IN NIGERIA
... the tax authority. However, according to Chow (2004), tax compliance can be classified into two forms, these are administrative and judicious ...administrative tax compliance means a ...
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TAX AWARENESS AND PERCEPTION OF TAX PAYERS AND THEIR VOLUNTARY TAX COMPLIANCE DECISION: EVIDENCE FROM INDIVIDUAL TAX PAYERS IN SNNPR, ETHIOPIA
... to tax payer’s perception on tax fairness, if taxpayers perceive that the tax system is unfair, tax evasion is more likely to occur while if tax payers perceive that the tax ...
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The impact of social norms on voluntary tax compliance in Malaysia
... that tax evasion is widespread in Malaysia, they still think it is not socially acceptable to avoid paying ...on voluntary tax compliance are personal norms and subjective ...in ...
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PITA 2011 and Voluntary Tax Compliance: Towards Achieving Sustainable Revenue Generation in Kaduna State Nigeria
... Income Tax Act (PITA) 2011 was amended to provide for sustainable tax policies and administration that would secure voluntary tax compliance and guarantee sustainable revenue ...
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Power and Trust as Factors Influencing Tax Compliance Behavior in Malaysia
... the voluntary tax ...contrast, tax compliance would not be influenced by any slippery slope ...the voluntary tax compliance or the enforced tax ...the ...
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Tax Enforcement Tools and Tax Compliance in Ondo State, Nigeria
... of tax enforcement tools as panacea for improving tax compliance and overall tax income in the Ondo State, ...of tax- audit (0.278; p=0.03<0.05) and tax penalty ...with ...
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Trust and Power as Determinants of Tax Compliance in Asia: A Cross-Country Analysis
... enforced tax compliance, (ii) trust leads to voluntary tax compliance, (iii) high power and high trust lead to maximum tax compliance, and, (iv)lastly, interaction between ...
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Factors Influencing Taxpayers' Voluntary Compliance Attitude with Tax System: Evidence from Gedeo Zone of Southern Ethiopia
... of tax knowledge for not attending tax education [ß= ...with voluntary compliance attitude and significant at 5% level because, (p-value = ...that tax knowledge has a significant impact ...
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Vol 2, No 1 (2014)
... Training is essential because it provides clients with the skills necessary in raising their attitude of voluntarily complying with taxation systems. In the Tanzanian revenue authority, employees organize seminars to ...
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Relations between Procedural Fairness, Tax Morale, Institutional Trust and Tax Evasion
... groups. Tax administration, which offers people a possibility to express opinions, demonstrates an understanding, kindness and trust, thus allowing citizens to feel a sense of pride and self-regard as ...perform. ...
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Public Awareness Towards Goods and Services Tax (GST) in K UALA UMPUR , M ALAYSIA
... Services Tax (GST) in Kuala ...concerning tax knowledge, tax morale and tax ...among tax knowledge, tax morale, and tax compliance with taxpayer’s awareness on ...
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A Systematic Literature Review on Tax Amnesty in 9 Asian Countries
... periodic tax amnesty to increase its tax ...held tax amnesty for 11 times (Waidyasekera, ...11 tax amnesties in Sri Lanka were mostly a failure. The first tax amnesty in Sri Lanka which ...
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Do Higher Tax Rates Encourage/Discourage Tax Compliance?
... ginal tax rates on tax compliance by analyzing time se- ries of declared capital income between 1965 and ...less tax con- trols and thus, the tax evasion phenomenon could easily make ...
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Voluntary disclosure schemes for offshore tax evasion
... the tax authority takes evasion behavior as …xed, for it has already taken place when the scheme is ...the tax authority do not ...by tax authorities of pre-audit settlements in which investors can ...
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The Minnesota income tax compliance experiment: State tax results
... Differences in average changes from 1993 to 1994 in reported federal taxable income FTI and Minnesota taxes between service or information message groups and control groups; with estimat[r] ...
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Tax audit impact on voluntary compliance
... as tax rate changes, can be dropped from the right hand side of the equation since it can be reasonably assumed that they have the same or similar impact on different audit groups; and third, it avoids the need of ...
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TAX COMPLIANCE THROUGH EDUCATION TO SME’s
... Tax compliance refers to the degree to which a tax payer complies (or fails to comply) with tax rules to the country for instance by declaring income, filing a return and paying the tax ...
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THE EFFECT OF APPLICATION OF ONLINE TAX SYSTEMS ON COMPLIANCE OF PAYING TAXES AND RESTAURANT TAX TAXES IN BADUNG REGENCY
... the compliance of paying taxpayers' taxes through the implementation of an online tax system, this shows that the variable implementation of the online tax system has a significant effect indirectly ...
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