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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This research investigates the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022, in Surabaya. The study, conducted at KPP Pratama Surabaya Wonocolo employs a quantitative approach, with primary data gathered from 120 SME taxpayers through questionnaires. Data analysis is performed using SPSS version 22, using multiple linear regression, coefficient of determination, F test, and t-test. Results indicate that both the perception of tax justice and understanding of taxes positively influence SME taxpayers’ compliance in Surabaya. Additionally, when considered simultaneously, these factors collectively impact the compliance of SME taxpayers with government regulation Number 55, 2022. The findings suggest that fostering a sense of tax justice perception and enhancing tax understanding among SMEs in Surabaya can significantly contribute to improving their compliance with government regulations. The research focused exclusively on SME taxpayers registered with KPP Pratama Surabaya Wonocolo, a subset under the Directorate General of Taxation East Java Regional Office 1. While this selection was based on the office’s consistently high number of taxpayers, future studies within this domain should consider these inherent limitations. The originality of our research lies in its focus on the specific context of Surabaya, Indonesia, and its investigation into the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022. The research addresses the recent regulatory changes in Tax Law No. 55 of 2022, which specifically targets Micro, Small, and Medium Enterprises (MSMEs).

Does the dissemination of salient information about tax dishonesty, such as high profile tax evasion or avoidance, facilitate the propagation of unethical behaviours, and in what way? We investigate this question in a large scale survey experiment on more than 4000 Italians. We find that how information about greater tax evasion affects dishonesty and perceived tax compliance norms depends on the income of the evaders: Evasion at the bottom of the income distribution weakens the norm among low-income earners, while evasion at the top increases dishonesty among high-income earners. We also uncover negative effects on social trust and on attitudes towards wealth and wealth accumulation, showcasing the detrimental effect of unethical tax practices on social and economic relations. [ABSTRACT FROM AUTHOR]

This research aims to analyze the factors that influence taxpayer compliance with the implementation of the PBB-P2 policy in the Regional Revenue Subdistrict of North Jakarta Administrative City and Seribu Islands Regency using descriptive qualitative data sourced from secondary data. The research results show that from the dimension of policy accuracy, it shows that the implementation of the PBB-P2 incentive policy from the realization of PBB-P2 revenues in the implementation of the incentive policy, there is a less than optimal contribution from the realization of PBB-P2 revenues in the Administrative City of North Jakarta and Thousand Islands Regency during the period 2021 and 2022 which indicates that the tax incentive policy has less influence in increasing PBB-P2 taxpayer compliance in the North Jakarta Administrative City and Seribu Islands Regency areas. Judging from the dimension of accuracy of implementation, problems were found related to PBB-P2 tax potential which had not been optimized, one of which was on Maju Island, which is on a reclamation island in the North Jakarta area. Implementation of the PBB-P2 policy was influenced by the socialization of taxation and digitalization of services. The wider tax socialization carried out through the implementation of optimal digitalization of services can increase PBB-P2 taxpayer compliance. Judging from the dimension of target accuracy in implementing the PBB-P2 incentive policy through socialization of taxation and digitalization of services together, it can influence the level of compliance of PBB-P2 taxpayers in the Regional Revenue Sub-Agency of North Jakarta Administrative City and Kepuluan Seribu Regency. [ABSTRACT FROM AUTHOR]

This paper examines whether tax knowledge, tax fairness and trust affect voluntary tax compliance among small and medium enterprises (SMEs). Given the growing budget deficits and debt levels of developing economies, we contend that an understanding of the factors associated with voluntary tax compliance among SMEs could enhance tax revenue mobilization. Although the majority of businesses are SMEs, questions about their tax compliance have become topical among stakeholders due to perceived low levels of compliance, hence, an investigation into the factors underlying their tax compliance behavior is critical for stakeholders, particularly governments and tax authorities. We used a survey-based approach to sample 341 SMEs operating within Ghana's oil city of Secondi-Takoradi. We employed the structural equation modeling (SEM) technique to analyze the retrieved data. Generally, our empirical results indicate that social factors and behavioral motivations are key determinants of voluntary tax compliance among SMEs in Ghana. Specifically, our results suggest that SMEs' perception of tax fairness, knowledge about the tax system, and trust in government are significant predictors of voluntary tax compliance. Additionally, we find a significant mediating role of tax fairness in the relationship between tax knowledge and voluntary tax compliance. As governments seek to raise tax revenues and manage public debt, our results provide important insights into social and behavioral factors that could aid in enhancing tax compliance. [ABSTRACT FROM AUTHOR]

To offer guidance to nonprofit leaders desiring to leverage diversity for inclusion, performance, and equity, we develop a framework for a comprehensive, mission-enhancing policy. The policy fits nonprofit organizations' distinctive characteristics of shared mission attainment and values focus among members. The framework proceeds from an extensive transdisciplinary review and synthesis of empirical literature. It focuses on lived actions in the form of organizing practices that leaders can institute and sustain. Through a combined lens of practice theory, intergroup contact theory, and systems dynamics, we identify everyday workplace practices that undermine inclusion, performance, and equity. We detail how these anti-inclusive practices produce systemic resistance to current diversity policies by operating in vicious cycles that continually reproduce organizational and social problems. We specify a combination of practices for accountability, inclusive interactions, and personalized socialization that address the anti-inclusive practices and produce virtuous cycles of inclusion among organizational members. Illustrative cases demonstrate how the combination of practices has been effective in producing inclusion and attitude change in nonprofit organizations. To overcome policy resistance, these cases and other evidence suggest nonprofit diversity policy should emphasize inclusive values and mission-attainment rather than legal compliance. [ABSTRACT FROM AUTHOR]

Public finance lies at the heart of politics. It shapes citizens' political attitudes and behaviors. While the expenditure side has been studied very extensively, the income side has been neglected, especially in authoritarian regimes. Taking China as an ideal case, we use a nation‐wide random sample of urban residents to study how citizens under strong authoritarian states perceive their tax burdens. We find that Chinese citizens have low tax consciousness, defined as the perception of fairness both in comparison to people they know and to the amount of public goods they receive. Citizens' income, the amount of public goods they receive, and media consumption have important effects on their tax perception. We argue that there are three mechanisms used by China's "half‐tax state" to reduce their citizens' tax perception: (1) reduce the salience of people's tax burden, conditional on their income level, (2) generate fiscal illusion effects while providing public services in return for taxes paid, and (3) use propaganda to shape the ideology of tax compliance. [ABSTRACT FROM AUTHOR]

Taxpayer compliance is intimately tied to the taxpayer's attitude about assessing the tax. The goal of this study was to determine whether 1) service quality has a significant influence toward motor vehicle taxpayer compliance; 2) tax knowledge has a significant influence toward motor vehicle tax compliance; and 3) tax socialization has a significant influence toward motor vehicle taxpayer compliance. The quantitative research approach was employed in this research, and the population of this study includes taxpayers registered at the One-stop Administration Services Office in Batu City. The sampling method employed was accidental sampling. Tax socialization has a significant influence toward motor vehicle taxpayer compliance. According to the findings of the partial test, the tax socialization provided was effective in increasing motor vehicle tax compliance. That is, the more intense the socialization of taxes provided to taxpayers, the greater the likelihood of increased motor vehicle taxpayer compliance. Tax socialization has a significant influence toward motor vehicle taxpayer compliance. According to the findings of the partial test, the tax socialization provided was effective in increasing motor vehicle tax compliance. That is, the more thorough the socialization of taxes provided to taxpayers, the greater the likelihood of motor vehicle taxpayer compliance. [ABSTRACT FROM AUTHOR]

The paper aims to factor in the effect of tax compliance on small and medium-sized enterprises (SMEs) in Vietnam. For SMEs, tax compliance is a critical aspect of financial management. In an emerging market with a dramatically growing economy, Vietnam provides a wide range of opportunities for SMEs to thrive. The author's 91 samples were collected from individuals specializing in accounting, auditing, and tax fields in some places in Vietnam. Efebera et al. (2004) applied an extension of the theory of planned behavior (TPB) model to demonstrate a positive relationship between equity perception, normative expectations, legal sanctions, and the intention to comply with tax regulations of individual taxpayers. We assess and analyze four factors including the perception of the utility of tax compliance, subjective norms, characteristics of tax policies, and economic environment affecting the tax compliance behavior of SMEs. The data analysis is carried out by using partial least squares structural equation modeling (PLS-SEM). The result shows that the perception of the utility of tax compliance, the characteristics of tax policies, and the economic environment have a positive and significant impact on tax compliance behavior. However, the research fails to test the influence of subjective norms on tax compliance behavior. [ABSTRACT FROM AUTHOR]

The U.S. tax system applies to its citizens' worldwide incomes and estates, whether those citizens live in the U.S. or abroad. Fully escaping the U.S. tax system requires renouncing U.S. citizenship, and in recent years a growing number have done so. Using administrative tax microdata, I provide new descriptive information about the population of individuals who have renounced U.S. citizenship. The typical renouncer had long lived abroad, was slightly wealthier than the typical American, and reported no or little net U.S. tax liability prior to their renunciation. Combined with information on the foreign jurisdictions where renouncers reside, the evidence suggests that most recent renunciations are a result of increasing compliance costs of maintaining U.S. citizenship while living abroad, and not a response to U.S. tax liability. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the nexus between electronic services (e-services) and tax administration performance directly, and indirectly via taxpayers' support. Furthermore, it investigates the relationship between taxpayers' support and e-services effectiveness. Quantitative data were collected from 217 tax officers through questionnaires, and structural equation modelling (SEM) was performed with WarpPLS 7.0 software. This study found that tax administrator and taxpayer e-services can improve tax administration performance directly, and indirectly through the mediating role of taxpayers' support. Furthermore, taxpayers' support can enhance e-services' effectiveness in tax administration. The study recommends the adoption of the proposed research model which integrated e-services and taxpayers' support to improve tax compliance, revenue generation, and performance to stimulate economic growth and national development. [ABSTRACT FROM AUTHOR]

Copyright of Brazilian Journal of Law & International Relations / Relações Internacionais no Mundo is the property of Relacoes Internacionais no Mundo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The measures taken by companies are in line with their activities, in addition to ensuring the interests of shareholders and the company, and have social, environmental, and economic effects on society. Today, we are witnessing an increase in the concerns of society under the influence of these measures. One of these measures is the payment of taxes by the company, which can lead to an increase in social services and the prosperity of the economic system and generally improve the status of society. The primary purpose of this research is to explain the methodology of social and stakeholder analysis to participate in corporate sustainability by using the tax compliance of stock exchange companies. The current research is developmentalpractical regarding objective, mixed-exploratory (causal) data, and survey-cross-sectional. Therefore, this research method to achieve the mentioned goals is descriptive-analytical. In this research, the components are first determined by the Delphi method, and then the significance of the components is checked using the factor analysis method by Smart PLS Software. The research findings in the first stage, which were obtained by using a questionnaire and receiving the opinions of experts, include the identification of the following components: the perception of stakeholders, including internal stakeholders and our company; Social norms, including personal, descriptive, subjective and predicted norms, and participation in corporate sustainability includes desire, plan, commitment, and enthusiasm. Also, in the second stage, which was done by distributing questionnaires among the accountants and financial managers of the companies admitted to the stock exchange, the results show that social and stakeholderrelated indicators, which include stakeholders' perceptions and social norms, lead to tax compliance to participate in corporate sustainability. In previous studies, the subject of corporate sustainability used tax compliance to examine the impact or relationship. In this research, modeling was carried out, so the present results can provide useful suggestions to lawmaking institutions, including the audit organization and the Tehran Stock Exchange Organization, so that these organizations apply more appropriate regulations. [ABSTRACT FROM AUTHOR]

Copyright of Religación: Revista de Ciencias Sociales y Humanidades is the property of Religacion: Revista de Ciencias Sociales y Humanidades and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The text describes improvements made to the random forest model to enhance its distinctiveness in addressing tax risks within the real estate industry, thereby tackling issues related to tax losses. Firstly, the paper introduces the potential application of the random forest model in identifying tax risks. Subsequently, the experimental analysis focuses on the selection of indicators for tax risk. Finally, the paper develops and utilizes actual taxpayer data to test a risk identification model, confirming its effectiveness. The experimental results indicate that the model's output report includes basic taxpayer information, a summary of tax compliance risks, value-added tax refund situations, directions of suspicious items, and detailed information on common indicators. This paper comprehensively presents detailed taxpayer data, providing an intuitive understanding of tax-related risks. Additionally, the paper reveals the level of enterprise risk registration assessment, risk probability, risk value, and risk assessment ranking. Further analysis shows that enterprise risk points primarily exist in operating income, selling expenses, financial expenses, and total profit. Additionally, the results indicate significant differences between the model's judgment values and declared values, especially in the high-risk probability of total operating income and profit. This implies a significant underreporting issue concerning corporate income tax for real estate enterprises. Therefore, this paper contributes to enhancing the identification of tax risks for real estate enterprises. Using the optimized random forest model makes it possible to accurately assess enterprises' tax compliance risks and identify specific risk points. [ABSTRACT FROM AUTHOR]

Tax non-compliance is a persistent problem that is becoming increasingly common worldwide. The main objective of this study is to examine the factors that influence voluntary tax compliance among large taxpayers in Ethiopia based on the theoretical foundation of tax compliance. This study used an ordinary logit regression model, a closed-ended questionnaire with 1550 taxpayers, and quantitative data analysis. The regression analysis shows that tax compliance behavior is positively and significantly influenced by government trust, taxpayers' tax knowledge, tax system fairness, and rewards. However, compliance costs negatively and significantly affect tax compliance. To improve voluntary tax compliance, the government and tax authorities need to be more open and responsible. They must also increase tax awareness among taxpayers through websites, seminars, and the media. Ultimately, they must reduce compliance costs and deliver tangible and intangible benefits to honest taxpayers. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Motivation: Appropriately taxing the richest is a priority for African governments, which need tax revenues to invest and pay for public services. In Uganda, the revenue authority launched a unit in 2015 to monitor the tax affairs of high‐net‐worth individuals (HNWIs) and very important persons (VIPs), 393 individuals in all. The unit combined persuasion, assistance, and enforcement. Purpose: To establish the extent to which the unit was able to improve tax compliance by the rich. Methods and approach: In collaboration with the Uganda Revenue Authority, this study builds on taxpayer‐level data on tax filing and payment. The analysis employs a standard difference‐in‐difference framework, exploiting the timing of the launch of the unit (September 2015). It also makes use of the existence of the target group of 393 wealthy individuals and a group of another 1,731 potentially wealthy individuals who have been identified but never included in the unit's operations owing to limited resources. We match the groups using a propensity score algorithm. Findings: The unit has been only partially successful. While the unit increased the probability of filing a return, especially by VIPs, taxpayers declared less on different measures, with no impacts on tax liability. On tax payments, only a small and significant positive impact was found, again due to complex offsetting responses across tax categories. This study also measures the spillover effect on companies controlled by the richest—again documenting complex compensating reactions and no meaningful impacts on tax take. Lastly, while deterrence is more effective for HNWIs, taxpayer assistance and public shaming are more relevant for VIPs. Policy implications: This case shows that the rich can be identified and their tax monitored. It also shows the limits of what can be achieved. The Uganda unit lacked staff; it needed twice as many people to monitor the tax of wealthy persons adequately. Moreover, it was hamstrung by the difficulties of sharing data between different departments of the Tax Authority, among government agencies, and between government and key agents such as banks. Ultimately, the unit did not have the staff and data to challenge the tax avoidance schemes deployed by wealthy people and the companies they own. [ABSTRACT FROM AUTHOR]

Firms may misreport income or fail to comply with environmental regulations. This study contributes to the growing literature that analyzes dynamic history-dependent compliance monitoring, under which penalties or monitoring frequency are selected on the basis of recent compliance history. The current study develops methods for evaluating and comparing explicit solutions under given monitoring costs and income distributions, using a commonplace utility-penalty scenario under which firms never comply fully with regulations if statically monitored (regardless of their income distribution), but find it to their benefit, if dynamically monitored, to comply fully when their income is sufficiently high. In most examples tried, dynamic monitoring is superior even when constrained to monitor all firms at rates below the optimal static rate. The model is applied to actual IRS 2010 tax-report monitoring and compliance data partitioned by income bracket. This allows, in particular, to deduce degrees of risk aversion. [ABSTRACT FROM AUTHOR]

This paper investigates the relationship between individuals' attitudes towards fairness and their views about tax compliance in developing countries. It argues that individuals' attitudes regarding fairness shape their views about paying taxes and their ethical stances regarding tax evasion. Using survey data for 18 major cities in Latin America, we find that individuals who are highly sensitive to fairness are less likely to consider paying taxes as a civic duty and more likely to justify tax evasion. These attitudes toward tax compliance are not inelastic. We also find evidence that individualst argues about reciprocity and merit mediate the effect of fairness on personal views about tax compliance. Finally, this paper shows that the heuristics people use to explain their position in the income distribution make them sensitive to inequality, and it affects their tax morale. These findings help us better understand the concept of reciprocity and provide valuable lessons on the urgent task of expanding fiscal capacity to promote economic growth and inequality in developing countries. [ABSTRACT FROM AUTHOR]

The aim of this research is to analyze Service Quality, Payment Procedures and Tax Sanctions on Taxpayer Compliance at UPT SAMSAT Medan Utara. The data source for this research uses primary data obtained by conducting a questionnaire and given to respondents. The data analysis method in this research uses multiple regression analysis with testing tools using SPSS version 24 software. The population used in this research is two-wheeled motor vehicle taxpayers registered with the North Medan Samsat UPT. The sample taken in this research was 100 respondents using the accidental sampling method. Research stages include descriptive statistics, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Testing. The results of hypothesis testing show that the variables of service quality, payment procedures and tax sanctions have a partial and significant effect on taxpayer compliance. [ABSTRACT FROM AUTHOR]

This study empirically examined the effect of corporate attributes on tax aggressiveness in Nigerian listed manufacturing companies. The expo-facto research design was adopted for this study. Secondary data were collected from annual reports of listed manufacturing companies in Nigeria from 2012 to 2021. The analysis was done using the Ordinary Least Square method to test the hypothesis formulated. The results from the study for the hypothesis stated revealed that, a positive relationship exists between firm size (FIS) and tax aggressiveness. The result is significant at the 0.05 level (p < 0.030) which implies that larger firms in Nigerian listed manufacturing companies tend to exhibit higher levels of tax aggression. This study concluded that corporate attributes have a significant effect on tax aggressiveness of listed manufacturing companies in Nigeria. The study therefore recommended that the Federal Inland Revenue Service (FIRS) should strengthen its tax monitoring and enforcement efforts while also implementing robust auditing processes and conducting regular tax compliance checks to identify and deter aggressive tax planning practices among Nigerian companies. Also, Firms with higher leverage ratios were found to be more likely to engage in aggressive tax planning. Therefore, policymakers should offer targeted support or incentives such as tax credits to such firms to reduce their reliance on aggressive tax strategies. [ABSTRACT FROM AUTHOR]

The overlap of crises that most countries in the world are currently facing generates the need to increase tax revenues, so the analysis of the factors that influence tax revenues is useful and important. There are many factors that influence the level of tax revenues, but those related to the activity of the tax administration and the tax behavior of taxpayers are of great importance. The multifactorial linear regression model developed in this paper demonstrates the existence of a direct and positive correlation between tax revenues: % of GDP and the number of tax inspections, the number of tax penalties and the degree of tax compliance, and a direct and negative correlation between tax revenues: % of GDP and the cost of tax revenue collection. The developed model offers the possibility to make predictions for approaching tax administration strategies aimed at increasing tax compliance and streamlining the activity. [ABSTRACT FROM AUTHOR]

The article is devoted to the analysis and coordination of material and procedural norms of financial law in the context of regulating the behaviour of subjects of tax relations. The author examines the main directions and order of interaction of legislative acts, doctrinal positions aimed at regulating the financial aspects of taxation, with the aim of harmonizing these norms for effective control and ensuring compliance with their requirements. The article highlights the important aspects of the influence of material norms on the tax practice of subjects, defines the key aspects of legal personality in the taxation system and argues for the need to harmonize the material and procedural aspects of financial law. The article examines in detail the tools and mechanisms of coordination of material and procedural aspects of financial law to ensure the effective functioning of the taxation system and reduce the risks of violations. The author analyses the relationship between legal standards and real practice in the field of tax relations, taking into account economic and social factors affecting the behaviour of tax subjects. [ABSTRACT FROM AUTHOR]

Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender and settlement size differences and the Kendall's coefficient of rank to determine the association between the tax knowledge and fairness perception dimensions. The results provide evidence that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116). Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness perception, the results indicate statistically significant but weak correlations in both directions, depending on the specific fairness dimension. [ABSTRACT FROM AUTHOR]