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We develop a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. Our framework allows for heterogeneity in cluster sizes and outcome distributions. We study the large-sample behavior of OLS estimators and cluster-robust variance estimators and show that (i) ignoring cluster heterogeneity may result in severely underpowered experiments and (ii) the cluster-robust variance estimator may be upward-biased when clusters are heterogeneous. We derive formulas for power, minimum detectable effects, and optimal cluster assignment probabilities. All our results apply to cluster experiments, a particular case of our framework. We set up a potential outcomes framework to interpret the OLS estimands as causal effects. We implement our methods in a large-scale experiment to estimate the direct and spillover effects of a communication campaign on property tax compliance. We find an increase in tax compliance among individuals directly targeted with our mailing, as well as compliance spillovers on untreated individuals in clusters with a high proportion of treated taxpayers. [ABSTRACT FROM AUTHOR]

This article discusses the impact of the Common Reporting Standard (CRS) on cross-border tax evasion and avoidance practices. The authors use data from the Bank for International Settlements (BIS) to analyze the responses of deposit owners in tax havens affected by the CRS. The results show that the adoption of the CRS significantly reduced cross-border deposits held by non-resident households in tax havens. The article also explores the potential impact of the CRS on international investment flows and discusses the role of shell companies in hindering efforts to reduce tax evasion. However, the authors acknowledge limitations in the available data and suggest further research to improve policy analysis in these areas. [Extracted from the article]

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The transition from traditional to digital payment platforms is reshaping domestic revenue mobilization, with significant impacts on sectors like agriculture, health, business, education and economy. This transition, while presenting both challenges and opportunities, has the potential to foster economic growth and boost revenue mobilization. This paper investigates how digital taxation or electronic levy (e‐levy) has shaped mobile money (MoMo) adoption in Ghana since the introduction of e‐levy on digital financial transactions. The underlying theories supporting this study include the Technology Acceptance Model (TAM), Social Norm Theory (SNT), and Expectancy‐Confirmation Theory (ECT). A cross‐sectional design was employed, and data was collected from 206 participants (mobile network subscribers) through a self‐administered online survey conducted and applied a partial least square structural equation modeling technique. The findings indicate that inherent innovativeness, the structure of the tax, and social tax compliance norms significantly influence citizens' compliance attitudes towards e‐levy in the context of a developing country. Conversely, the study found that potential taxpayers' attitudes towards e‐levy do not determine their intention to pay (actual use) e‐levy. In this respect, recommendations to drive the digital taxation agenda among government revenue agencies in developing countries are (i) continuous inherent innovativeness on the part of the government, (ii) ensuring compliance attitudes towards e‐levy, (iii) proper structuring of the tax components and (iv) ensuring ease of use of the system. These findings provide governments and revenue agencies, particularly those in developing countries, with valuable insights into citizens' behavioral change towards digital taxation on MoMo transactions. An effective convergence of the determinants discussed in this research would expedite government mobilization efforts for electronic levies and promote development. [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.)

Purpose:Motivation:Design:Findings:Contribution:To determine business owners’ perceptions of and support for a national tax lottery system in South Africa.Tax compliance in developing countries is a challenge for governments, which depend on tax revenue to provide public goods and services. A tax lottery system has been recommended for South Africa, where customers would demand receipts for purchases that serve as lottery tickets and create paper trails that would expose tax non-compliant businesses. Literature indicates that small businesses find the process burdensome, costly, and detrimental to competitiveness and growth, particularly when customers are lost to larger businesses that are better equipped to routinely supply receipts.An exploratory approach, using an online survey of suppliers to gauge their perceptions of a South African tax lottery system was followed.Of the respondent, 51% expressed support for a tax lottery system, and thus, at an exploratory level, business owners in South Africa do not seem to support a tax lottery. This is an important finding, since suppliers play an integral role in the implementation of a tax lottery system. Further research should be conducted to determine the views of a more representative sample of suppliers, to determine whether they would play their part in administering such a system. Suppliers’ biggest concern was government corruption in implementing such a system.This study contributes to the body of knowledge on tax lotteries, particularly from a developing country perspective; furthermore, few empirical studies take the supplier perspective and acceptance of a tax lottery into account. [ABSTRACT FROM AUTHOR]

Purpose:Motivation:Design/Methodology/Approach:Main findings:Practical implications/Managerial impact:Novelty/Contribution:The purpose of this study was to evaluate the tax compliance behaviour of small business owners in order to propose strategies to improve tax compliance for this sector.Despite efforts introduced by revenue authorities to improve tax compliance, research demonstrates that small businesses still contribute a fair share to the state revenue gap. Therefore, understanding the tax compliance behaviour of small business owners is an important step towards improving compliance in this sector.The study employed semi-structured interviews to investigate the day-to-day, authentic tax compliance lived experiences of small business owners and tax practitioners in Gauteng, South Africa.Three important strategies emerged out of the interpretation of the findings. First, the government must make it easy for small businesses to comply. Second, the deterrence measures ought to be administered in a personalised and systematic manner. Thirdly, the government has a duty to make tax compliance appealing and socially acceptable to the majority of the small business owner community.The implementation of the three strategies may help improve the day-to-day experiences of small business owners regarding tax compliance, resulting in more voluntary compliance.The results of this study add to the body of knowledge in the area of small business taxation and illuminate opportunities for future research and debate on this topic. [ABSTRACT FROM AUTHOR]

Tax plays a dominant role in national development within the state budget structure. Taxpayer compliance is the important focus of the DJP with tax monitoring activities in the self-assessment system to achieve optimal tax revenue in a dynamic national situation, including during the Covid-19 pandemic. Compliance risk management produces taxpayer compliance risk profiles. The taxpayer compliance monitoring policy aims to improve the efficiency and effectiveness of monitoring in order to achieve sustainable compliance. The goal of this research is to analyze taxpayer monitoring using the CRM model and taxpayer compliance monitoring policies as an effort to strengthen tax revenue at KPP Pratama Indramayu from 2019 to 2023. This research was conducted through a descriptive approach using the qualitative research method. The results of interviews became primary data. Apart from that, related documents and literature became secondary data. The research results show that taxpayer monitoring using the CRM model and taxpayer compliance monitoring policies have a positive impact on tax revenue at KPP Pratama Indramayu from 2019 to 2023. [ABSTRACT FROM AUTHOR]

This research aims to test 1) the effect of income on tax compliance, 2) the effect of service quality on tax compliance, 3) the effect of income on tax compliance with service quality as a moderating variable. The approach used in this research is quantitative. The sample in this study was 140 taxpayers who paid motor vehicle tax at the Situbondo Regency SAMSAT Office. The data collection technique uses a questionnaire with a Likert scale and data analysis uses multiple linear regression analysis using SPSS 22.0 for Windows. Research results: show that 1) Income has a significant effect on tax compliance, 2) Service quality has a significant effect on tax compliance, and 3) Service quality moderates the effect of income on tax compliance. [ABSTRACT FROM AUTHOR]

Fostering tax morale and reducing tax evasion is particularly challenging for the fragile democracies of Eastern Europe and post-Soviet Eurasia. This study investigates enforced and voluntary tax compliance motivations in Hungary, where democratic decline and a taxation policy shift towards deterrence measures occurred simultaneously. We compare the tax compliance motivations of citizens before and after a series of corruption scandals related to the tax authority. Our findings demonstrate that these scandals undermined trust in the tax authority and voluntary tax compliance. An important policy implication is that the tax regimes of fragile democracies should include measures to build trust in national tax authorities. [ABSTRACT FROM AUTHOR]

The purpose of this research is to understand and gather information on how the employees of PT. Surya Toto Indonesia fulfill their obligations as taxpayers in reporting their Annual Income Tax Return (SPT) for PPh 21, to identify the advantages and disadvantages of the e-filing system, and to explore several efforts to overcome the challenges associated with this system. It also aims to examine the differences in reporting the Annual Income Tax Return (SPT) for PPh 21 before and after the implementation of the e-filing system. The data processed in this research is sourced from primary data, which includes qualitative data from interviews and the company profile of PT. Surya Toto Indonesia, Tbk, and quantitative data related to the calculation of PPh 21 on irregular income for employees. The findings of this study indicate that the employees of PT. Surya Toto Indonesia have fulfilled their obligations as taxpayers in reporting the Annual Income Tax Return for PPh 21. In the implementation of the e-filing system, there are both advantages and disadvantages. Differences have been noted before and after the implementation of the e-filing system in terms of the Notification Letter Form (SPT), tax calculation procedures, time/place effectiveness, efficiency, archiving, data submission of the SPT, and taxpayer compliance. [ABSTRACT FROM AUTHOR]

This article systematically reviews the impact of electronic invoicing and prefilling tax returns on tax administration and compliance, adhering to the PRISMA guidelines. Our comprehensive literature search and analysis reveal that these technologies are crucial in reducing tax compliance and administration costs. The results indicate significant benefits, including reduced financial stress for firms, especially during development phases, and enhanced efficiency in tax administration processes. The study highlights how e-invoicing and prefilling systems simplify and improve the tracking of taxation, leading to increased efficiency in tax practices globally. This research contributes to understanding the transformative effects of digital technologies in taxation, demonstrating their potential in streamlining tax compliance and administrative procedures. [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.)

This document provides summaries of research papers published in the Journal of the American Taxation Association. The first paper examines the relationship between stock price incentives and earnings management using tax expense. It finds that while stock price incentives are not significantly associated with earnings management on average, firms are more likely to manage earnings using tax expense as opportunities increase. The second paper discusses the impact of corporate tax disclosure regulation and highlights the limited effectiveness of disclosure regimes. The third paper presents a field experiment conducted by the California Franchise Tax Board, showing that improving Interactive Voice Response systems can enhance tax collection efficiency. The fourth paper investigates the effect of the Tax Cuts and Jobs Act on employees' pay satisfaction, finding a greater decline in satisfaction at firms announcing bonuses compared to those that do not. These papers offer valuable insights into various aspects of taxation and have implications for policymakers and firms. [Extracted from the article]

To shed light on the influence of interpersonal fairness on tax compliance, the California Franchise Tax Board conducted a field experiment to examine how efficiency of Interactive Voice Response (hereafter, IVR) systems affects tax collection. We find that taxpayers calling the temporary phone line with greater IVR system efficiency (treatment group) pay a significantly larger percentage of their tax deficiencies than the control group during the study period, and this difference is driven by IVR system efficiency. We also find that improving IVR system efficiency increases the likelihood of making payments within the treatment group. Our results support embracing interpersonal fairness principles to encourage tax payments. Our research extends the literature on the service paradigm of tax compliance by providing U.S.-based evidence and has implications for the tax authorities seeking to improve tax compliance efficiency, as tax collection generally becomes more difficult and costly with time. [ABSTRACT FROM AUTHOR]

This report was provoked by the trend of increasing investments of enterprises in real estate in recent years. This trend outlines a need to systematize real estate investment approaches both from accounting and tax compliance point of view. The author's main goal is to present three approaches to investment in real estate: direct acquisition of the real estate asset, acquisition of specific asset through a Special Purpose Vehicle (SPV) or investment through a diversified Real Estate Investment Trust (REIT) listed on the stock exchange by presenting the advantages and disadvantages for the investor in choosing each of the approaches. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal 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.)

We conduct a meta-analysis of the tax fairness–tax compliance literature from its inception in 1976 through 2021. We use an organizational justice perspective (Colquitt 2001) to differentiate between the dimensions of fairness that dominate tax fairness research. We find that the aggregate effect size of the fairness-compliance association is positive and of medium strength. We also find that distributive fairness has the strongest effect on taxpayers' compliance and is largely driven by the subdimension of exchange equity. Other dimensions of fairness, namely, interactional (interpersonal and informational) and procedural, have smaller effect sizes. We also find a moderating effect of methodology. Our findings suggest both the importance of ensuring that tax dollars are used in ways that taxpayers value, while downplaying the effect of interactional aspects of tax administration, and the importance of carefully considering methodology when conducting tax fairness research. [ABSTRACT FROM AUTHOR]

This study focuses on tax evasion within the framework of earmarking taxation, specifically focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro-database that combines information on regular payments of the tax due, late payments following friendly warnings, and non-payment of vehicle ownership taxes, integrated with fiscal data, individual data, and municipal-level data. The empirical analysis examines individual, socio-economic, and institutional factors related to this issue. Drawing a rich dataset from the 2014 Tuscany car tax, we employ a multilevel logistic model for our empirical investigation. Our findings reveal that tax evasion poses an equity problem, as the inclination to evade vehicle ownership taxes is concentrated among specific demographic categories and types of vehicles. We also suggest that regional-level policies, such as friendly warnings, could be more effective if implemented with greater rigour. Lastly, our results indicate that reinforcing civic responsibility and enhancing institutional and political quality could prove particularly beneficial in enhancing tax compliance. [ABSTRACT FROM AUTHOR]

Research inspired by collective action theory has provoked a rethinking of premodern governance, including state formation. We briefly summarize key elements of this theoretical turn, first, by demonstrating that, as predicted by the existing theory, political collective action is enhanced when the provision of good government motivates taxpayer compliance. Beyond that key process, our cross-cultural comparative investigation identified a suite of corollary social and cultural factors, including civic ritual, that, side-by-side with good government, served to undergird the institution of political collective action. We investigate, in particular, policies and practices that fostered the transformation of what had been a dominated and socially fragmented subaltern into a politically engaged and conditionally compliant citizenry. We discuss this process in relation to administrative policies and practices and in relation to evidence we found for directed cultural change purposed to enhance consensus and forbearance in the face of social divisiveness and political inequality. [ABSTRACT FROM AUTHOR]

Introduction: Self-employed people without personnel mostly behave like consumers in managing their business finances, frequently leading to ill-management of the company finances. Ill-management may lead to inability to fulfill important financial obligations and making financial arrangements for the future. Here, we investigate the hypothesis that financial management is related to tax compliance. Methods: We use having an overview of expenses, making ends meet, occurrence of a business bank overdraft, and how long the business could survive without income, as indicators of financial management. Four measures of tax compliance, i.e., the OECDmeasure of tax compliance,measures taken by the tax administration, enforced tax compliance, and voluntary tax compliance, and two measures of social security, i.e., pension and disability arrangements, are included. We use survey data from a sample of 1,191 Dutch self-employed people without personnel, roughly equally divided between starters (=3 years in business) and non-starters (>3 years in business). Results: We found both significant direct and indirect effects of mental budgeting on tax compliance and social security arrangements, thus showing incomplete mediation effects of financial management. Discussion: The mediation effects of having an overview of expenses were relatively strong for the OECD and voluntary compliance measures, whereas the mediation effects of not making ends meet and bank overdrafts were relatively strong for measures taken by the tax administration and enforced compliance, thus indicating different financial management processes matching different motivations of tax compliance. [ABSTRACT FROM AUTHOR]

While the importance of fostering individual taxpayers' (hereafter taxpayers) trust in government to encourage tax compliance is widely acknowledged, how policy actions can increase trust in government remains unclear. Thus, the main purpose of our research is to see whether policy actions that signal government benevolence during a crisis can quickly increase trust in government, and its positive implications for tax compliance intentions. Another goal of our research is to see whether such a quick change of trust is driven by emotions. To test this, we use the British COVID-19 Self-Employment Income Support Scheme (hereafter SEISS) as a natural experiment. Right after the SEISS was launched to the British public, we recruited a sample of 500 British self-employed taxpayers via Prolific. Our results suggest that receiving (vs. not receiving) government support increases trust in government and enhances tax compliance intentions. In addition, trust in government mediates the positive impact of receiving (vs. not receiving) government support on tax compliance intentions. More important, our results suggest that policy actions that signal government benevolence during a crisis can increase trust in government quickly because it is driven by taxpayers' emotions such as gratitude. These results have important implications for governments to efficiently deal with the sharp rise in public debts caused by the COVID-19 pandemic. [ABSTRACT FROM AUTHOR]

This paper offers a comprehensive analysis of Spain's corporate tax system through the lens of the Laffer curve and Buoyancy index, assessing its efficiency in generating revenue. The study finds that Spain is nearing the Laffer curve's optimal tax rate, beyond which tax revenue may decrease with rate hikes. The Buoyancy index reveals a fluctuating response of tax revenues to economic shifts, indicating vulnerability in economic downturns. We trace Spain's corporate tax evolution, examining current structures and recent policy reforms, and explore how corporate taxation influences economic activities and investment. The paper proposes policy recommendations, including reassessing the corporate tax rate, advocating structural reforms for a wider tax base, and policies promoting economic growth. Emphasis is placed on counter-cyclical fiscal policies, regular evaluation of tax incentives, improving tax compliance, and Spain's role in global tax coordination. This research contributes to fiscal policy discussions, advocating a balanced tax approach for sustainable economic development and guiding policymakers toward resilient fiscal strategies in a dynamic economic environment. [ABSTRACT FROM AUTHOR]

• Tax penalty collection is a challenge faced by tax administrations worldwide. • We nudge taxpayers in Indonesia to pay their tax penalties on time. • Simplification by providing billing codes outperforms the other nudge letters. • Emphasising deterrence is also effective in increasing timely payment. • The nudge letters prove to be a cost-effective strategy for changing behaviour. We conduct a randomised controlled trial in Indonesia to evaluate the effect of three intervention letters on tax penalty compliance behaviour. Over 10,000 individual taxpayers are randomly assigned to receive either a deterrence, information, or simplification letter, or no letter. Our results indicate that simplification, which makes paying a penalty less burdensome administratively by providing billing codes to pay the penalties, yields the highest probability of timely settlement, increasing compliance by 32% compared to the control group. Deterrence also positively impacts penalty compliance, increasing timely settlement rates by 27%. The least effective intervention is the information letter. Although associated with a 10% increase in timely settlement, this effect is statistically insignificant at the 10% confidence level. Our results suggest that strategic messaging by tax authorities in developing countries can be a cost-effective tool for improving tax penalty payment compliance. [ABSTRACT FROM AUTHOR]

The government around the globe are striving to improve their public finance to meet their public expenditures and for sustainable development of their economies. However, the capability of the governments to generate adequate revenue is limited and refrained by numerous factors. The non‐compliance behavior of GST taxpayers is one of the major factors attributed to this phenomenon. Therefore, this paper endeavors to frame and validate a comprehensive instrumental scale with the application of the extended Theory of Planned Behavior (TPB) for analyzing the determinants of compliance behavior of GST taxpayers in India. The current study has adopted the quantitative design through exploratory and confirmatory studies by incorporating qualitative semi‐structured interviews with 100 GST consultants to validate the instrumental scale. The study has collected a random sample of 339 GST taxpayers using snowball random sampling. Meanwhile, the study has employed the Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) for analyzing the collected data. The result affirms six major factors in determining the compliance behavior of GST taxpayers explaining 65.166% of the total variance. The findings have instituted perceived complexity, trust and moral obligation in addition to three major constructs of TPB theory namely attitude behavior, subjective norms and perceived behavioral control of the GST taxpayers. The results explicate that the compliance behavior of GST taxpayers is a dynamic and multifaceted phenomenon and it is critical for GST authorities to comprehend the compliance behavior of GST taxpayers. The result explicates that there is a need to simplify and rationalize the GST system in India to increase voluntary compliance of taxpayers. The results also endorse for building trust between GST taxpayers, GST authorities and the state. This study may act as a baseline for formulating policies and strategies on GST in India. There is hardly any national and international study that has applied the extended theory of planned behavior for studying the antecedents of compliance behavior of GST taxpayers. [ABSTRACT FROM AUTHOR]

Since the late 1990s, the Australian Taxation Office (ATO) has been regulating the Australian tax system using the compliance model that advocates for regulation in response to a taxpayer's compliance behaviour, stance or attitude and escalates the severity of its response as the taxpayer becomes more disengaged. This model assumes that taxpayers have the capacity to comply, but many may slip through the cracks in the tax system and have difficulty complying for reasons beyond their control. As a result, the ATO's application of the compliance model may lead to these taxpayers being unjustly regarded as seriously noncompliant resulting in them being unjustly met with the full force of the law. This article illustrates situations where taxpayers have slipped through the cracks using autoethnographic methods to compare the ATO's treatment of them against the principles of the compliance model to recommend changes in ATO practice. [ABSTRACT FROM AUTHOR]

With the introduction of pre-filled income-related data and e-filing to the Australian taxation system, the Australian Taxation Office (ATO) had expected that the compliance cost burden would be eased, and that taxpayers' compliance behaviour would improve. We investigate whether such technological advancement coincides with a reduction in taxpayers' costs of managing their tax affairs pursuant to s 25-5 of the Income Tax Assessment Act 1997 (Cth) (or item "D10"). Using ATO published data, this study investigates the variation in D10 between taxpayers lodging their tax returns via (1) e-filing and (2) using the services of tax agents. The study reveals several novel findings: (1) we find that in contrast to tax agentlodged returns, the percentage of taxpayers claiming D10 over e-filing has decreased, which coincides with the implementation of pre-filled data; (2) the average amount claimed at D10 by e-fillers is increasing at a faster rate relative to taxpayers lodging via tax agents, (3) low-income earners lodging via e-filing have claimed a higher average D10 amount relative to highincome earners; (4) there is an increasing number of e-fillers claiming more than $3,000 at D10 and paying zero taxes; and, (5) If the government impose a cap of $3,000 in D10 deduction, we estimate it could generate a yearly increase of $188 million in government revenues. We, therefore, reflect on the issues of complexity and compliance inherent and exemplified by the costs of managing tax affairs. [ABSTRACT FROM AUTHOR]

This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant effect on the receipt of tax arrears. The implication of this study shows that stricter law enforcement can increase taxpayer compliance and reduce tax arrears. This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that forced letter, confiscation order, and auction announcement letter have a significant effect on the receipt of tax arrears. Stricter law enforcement can increase taxpayer compliance and reduce tax arrears. [ABSTRACT FROM AUTHOR]

The relationship between corporate tax planning (CTP) and corporate social responsibility (CSR) is complex, with various perspectives, and a detailed scientific analysis of this relationship is required. This complexity arises from the conflicting interests of maximizing shareholder value through tax strategies while meeting societal expectations of ethical behaviour and transparency. So, the main objective of this research is to reveal the state of the art regarding the relationship between these two concepts. To achieve this goal and map the scientific literature relating to CTP and CSR, the Scopus and Web of Science (WoS) databases were used, resulting in a screening process identifying 47 relevant articles. The methodology employed is hybrid, combining a systematic review and category analysis. The main results reveal a strong relationship between corporate tax planning and CSR. Tax avoidance is the focus, followed by tax aggressiveness due to the conflict between shareholder benefits and social obligations. In addition, the most tested theory is risk management. This study highlights the interdisciplinary nature of CTP and CSR research, integrating accounting, business ethics, and management for a holistic understanding of corporate behaviour. The focus on tax avoidance underscores its key role in the CTP-CSR relationship, reinforcing theories that link tax practices to corporate ethics and suggesting aggressive tax strategies can undermine CSR efforts. As the main practical implication, the study suggests that policymakers should promote transparency in companies' tax practices and encourage CSR activities, aligning companies' behaviour with society's expectations and improving compliance with tax obligations. [ABSTRACT FROM AUTHOR]

The purpose of this study was to investigate the effects of taxpayer awareness, tax sanctions, the quality of fiscal services, and education level on individual taxpayer compliance at the Cirebon Dua Primary Tax Service Office. This type of research is a type of basic research. The population of interest in this study comprises all individual taxpayers registered at the Cirebon Dua Primary Tax Service Office in 2023, totaling 547,405 taxpayers. This study employs the simple random sampling technique for sample selection. Primary data was collected through distributing questionnaires to respondents. Data analysis utilized multiple linear regression conducted with SPSS Version 25 software. The results showed that taxpayer awareness, fiscal service quality, and education level increased individual taxpayer compliance at KPP Pratama Cirebon Dua. However, it was found that tax sanctions had no effect on individual taxpayer compliance. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal 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 how the tax simplification program in Indonesia affects tax compliance among small businesses, by employing a regression discontinuity design and examining various parameters of tax compliance. The results indicate that tax simplification does not significantly influence tax payment behaviour. However, it does have a positive effect on overall tax compliance, demonstrated by more frequent reporting and fewer penalties imposed. Analysis of heterogeneous treatment effects reveals considerable variation across geographic areas and internet access levels. Taxpayers in areas with decent internet access and near a tax office appear to benefit more from the program. [ABSTRACT FROM AUTHOR]

Considering that the level of tax compliance is important for the country as outlined above, research is needed that can provide solutions to reducing and even eliminating the gap between the ideal conditions of taxpayer compliance and the reality on the ground. This study uses a quantitative research design. The quantitative instrument used was in the form of a questionnaire distributed to prospective respondents. The data was analyzed using SmartPLS software with SEM (Structural Equation Modelling) analysis techniques. This study uses purposive sampling in the determination of samples. Typical case sampling is used in this study, namely, prospective respondents are taxpayers who come directly to the tax office to report their tax returns even though at the time of reporting their tax returns at the tax office, they still use digital tax services such as e-filling or e-form. The results of this study show that three of the four research variables used have a significant effect on taxpayer compliance. For future researchers, there is still a lot of room to continue research that explores other factors that affect the relationship between attitudes to behaviour, social norms and perception of behavioural control towards taxpayer compliance in the hope that the results can be used in efforts to improve tax compliance. [ABSTRACT FROM AUTHOR]

Most people, as business owners, run businesses in the Micro, Small, and Medium Enterprises (MSMEs) sector and strive to continue to increase their income and business profits without understanding the tax burden that will arise. Therefore, understanding taxes is very important for students and entrepreneurs, individuals, and all levels of society. This study aims to explore the understanding and tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Banyumas Regency, who are members of the Aspikmas Association. Using a descriptive qualitative approach, data was collected through in-depth interviews, field observations, and documentation. The results indicate that while MSME tax compliance is generally good, more socialization is needed to enhance their understanding of tax regulations, particularly in terms of annual tax return reporting. [ABSTRACT FROM AUTHOR]

This study examined the effect of tax audits and corporate taxpayer compliance on increasing tax revenue, focusing on corporate taxpayers at KPP Madya Makassar. A quantitative approach was employed, using secondary data collected from 12 corporate taxpayers annually from 2015 to 2018, resulting in 48 observations. Data analysis included descriptive statistical tests, classical assumption tests, and hypothesis testing through linear regression. The results indicated that while the Taxpayer Compliance Level and Tax Audit had positive coefficients, neither variable significantly affected tax revenue. Additionally, the interaction between Taxpayer Compliance and Tax Audit did not significantly moderate the impact on tax revenue. These findings suggest that although tax audits have a role in monitoring compliance, they do not substantially moderate the relationship between taxpayer compliance and tax revenue. This study provides valuable insights for tax authorities and policymakers in designing strategies to enhance compliance and optimise tax audits.

Indonesia’s scant tax ratio underscores a grave issue of tax evasion. Past studies have scrutinized tax evasion through distinct lenses, yet this fragmented approach is beset with limitations, hampering its efficacy in preempting tax evasion conduct. This study endeavors to amalgamate these perspectives to scrutinize the determinants of tax evasion comprehensively. Employing a quantitative methodology, a questionnaire was disseminated between April and August 2023, yielding 236 valid responses from individual taxpayers. Data analysis encompassed descriptive analysis, classical assumption testing, multiple linear regression analysis, Moderated Regression Analysis (MRA), and hypothesis testing. Findings reveal an interplay among the four dimensions of tax evasion in curbing its incidence. Nevertheless, the moderating influence of demographics on this relationship proved nonsignificant. Conversely, the integration of Information and Communication Technology (ICT) bolsters the efficacy of the service perspective in mitigating tax evasion. Thus, a nuanced understanding of tax evasion necessitates a multifaceted approach. Furthermore, ICT adoption emerges as a potent instrument in fortifying the impact of the service perspective on curtailing tax evasion, urging governmental and tax regulatory bodies to consider leveraging ICT to bolster tax compliance. [ABSTRACT FROM AUTHOR]

Taxes have always been present in humanity, since ancient civilizations, when it was necessary to measure in a rudimentary way what each individual fished and hunted, in order to have control of their herd. Many ancient rulers began to charge their subjects with cereals, animals, food and work, as a form of tribute. In this conjecture, accounting plays a fundamental role in the social environment. It is intended to record, analyze, interpret and plan tax obligations, helping to ensure compliance with current tax legislation and accounting standards. Note that tax laws in Brazil are quite comprehensive and complex. The objective of this study was to understand the difference Between direct and indirect taxes, and what their impacts are on the Brazilian economy and society. This study addresses the fundamental concepts of the Tax System and what direct and indirect taxes are. The results demonstrated that effective and efficient tax management is important for a good distribution of resources and services to society, resulting in an imp rovement in the country's development. [ABSTRACT FROM AUTHOR]

The purpose of the article is to make a comparison between the regulations that were generated in 2010 for small and medium-sized farmers, giving rise to the Ecuadorian Simplified Tax Regime RISE, and with that of the year 2024, which is understood as the Simplified Regime for Entrepreneurs and Popular Businesses. RIMPE, with the intention of identifying the benefits or obstacles that arise in the evaluated regulations, and with the premise of the SRI Internal Revenue Service of increasing the base of taxpayers who pay taxes in Ecuador, the initiative generated by the RISE is analyzed. in raising awareness in the tax culture in the country, and with RIMPE the aim is to continue with the characteristic of this regime, having as its main characteristic that the rates are progressive, that is, they increase for taxpayers who have more income, and at At the same time, it simplifies compliance with tax obligations for natural and legal persons who are in this regime, comprising two segments: popular business and entrepreneurs, with the aim of motivating entrepreneurship at a general level and therefore for people or companies to generate resources necessary to cover internal needs and also support the population and, above all, to improve collections based on the results of the sales generated. [ABSTRACT FROM AUTHOR]

This research aimed to test the factors that impact MSME tax compliance in Cirebon City. The population of this research consisted of all MSMEs in the city of Cirebon. The Slovin formula was used to determine the sample size, and the outcome was 100 responders. In this research, a questionnaire was used as the data gathering tool. This research uses SPSS 26 in data processing. Multiple linear regression tests were used in quantitative approaches of data analysis. The test results of each variable show numbers below 0.05 which means that there is an influence of each variable. The results demonstrated that taxpayer compliance (Y) was positively impacted by the variables of tax comprehension (X1), tax rates (X2), and tax sanctions (X3). This research can be one of the considerations for the government regarding MSME tax regulations that have not been maximized in realization. The obstacles related to distributing questionnaires to respondents cause limitations related to the limits or criteria that determine the scope of the research. [ABSTRACT FROM AUTHOR]

Initially, tax was not a levy, but a voluntary gift given by the people to the king who had looked after the interests of the state, protected the country from enemy attacks, financed royal employees, and so on. Taxes can be an instrument for the government to measure how much people are aware of paying taxes or funding state administration and measuring the value of people's real income and welfare. Taxes are the largest state revenue used by the state to develop all regions in Indonesia. Realizing the importance of encouraging tax knowledge in an effort to increase tax compliance in the self-assessment system, providing and carrying out various counseling, outreach, service and public relations activities to provide knowledge to taxpayers to carry out their obligations as taxpayers. Legal problems that need attention in the future are the regulation and enforcement of the law regarding the resolution of tax disputes which have the potential to harm state revenues and criminal acts in the field of taxation as well as misuse of funds originating from state tax revenues. Even though tax law is included in state administrative law, it is strengthened by the regulation of criminal provisions in the tax law. Regarding the concept of tax sanctions, it is control or supervision by the government to ensure compliance with regulations by citizens so that violations do not occur. Fulfillment of taxpayers' tax obligations. The sanctions imposed aim to increase taxpayer awareness in fulfilling their tax obligations. [ABSTRACT FROM AUTHOR]

Motivation: In recent years, research has shown that informal workers and businesses in low‐income countries are increasingly taxed by the state. While rarely a significant revenue source, informal sector taxation in highly informalized economies affects a large proportion of the working population. Under such circumstances the question of whether taxing informal economic activity either improves or undermines state–society relations are still debated, particularly in the case of fragile states whose tax systems tend to be characterized by a high degree of coercion towards poor actors. Purpose: Previous research has tended to focus on tax evasion and how to increase tax compliance in the informal economy. In this article, we aim to explore how informal sector actors in Bamako, Mali, interact with local tax collectors in various ways with varying levels of agency. On this basis, we develop a broader analytical framework for understanding local government–taxpayer relations. Approach and methods: In a case study of Mali, a fragile state with violent conflict and a highly informalized economy, we made use of qualitative research methods with semi‐structured interviews and focus group discussions with different actors in the informal economy. Findings: We find four main modes of interaction: (1) "tax evasion," where individuals evade or minimize their tax obligations; (2) "tax bargaining," where groups with limited political resources negotiate with local authorities; (3) "forced taxation," where disadvantaged groups pay taxes without tangible returns or a voice in protest; and (4) "harsh sanctions" faced by those unable to pay or evade taxes. Informal sector actors show a different capacity for collective action impacting their agency vis‐à‐vis state authorities. Policy implications: The informal sector needs to be unpacked in fragile states, focusing on understanding existing fiscal pressures on different informal actors and their various strategies for navigating tax systems. Tax administrations should promote dialogue and trust‐building measures and avoid strategies that exacerbate social division and undermine state–society relations. [ABSTRACT FROM AUTHOR]

One of the most powerful charges that can be leveled against the IRS is that it is targeting taxpayers. Charges of political targeting have dogged the IRS for over a century, including in major controversies such as the alleged Tea Party auditing scandal in 2013. Commentators and scholars have long critiqued the IRS for focusing audit resources on some of the lowest-income Americans. And, most recently, a group of researchers estimated that the IRS audits Black taxpayers at a 2.9 to 4.7 times greater rate, as compared to non-Black taxpayers. In response, legislators demanded action, there was widespread public consternation, and IRS officials stated that they were "deeply concerned by these findings." These, and other, controversies suggest deep disdain for the targeting of taxpayers by the IRS, as well as general confusion about what it even means for the IRS to "target" taxpayers. Despite the fact that "targeting" is a powerful accusation often leveled at the IRS, it turns out that it is a significant challenge to pinpoint what "targeting" means. This question is complicated by the fact that the IRS must focus its resources on some taxpayers, but not others. Moreover, how best to allocate tax enforcement resources is not a question that has a clear, technocratic answer. Rather, it depends on normative questions, such as how much we should prioritize taxpayers who face greater vulnerabilities. And the law provides little help in deciding when tax enforcement choices are out of bounds, as antidiscrimination law plays no real, practical role in curbing the IRS's tax enforcement decisions. This Article identifies how these factors lead to a democratic accountability problem at the heart of tax enforcement. Which taxpayers to pursue is a deeply valueladen question, and the IRS is left to answer it with few legal guidelines, little ex ante oversight by the accountable branches of government, and little transparent dialogue with the public. This state of affairs inevitably leads to targeting controversies, which harm both the IRS and the public. Having identified this central problem, this Article begins to chart a path toward more democratically accountable tax enforcement. Dialogue with the public about difficult, normative tax enforcement decisions can, and should, be consistent with a successful enforcement regime. [ABSTRACT FROM AUTHOR]

The study explores the factors influencing tax compliance behaviour among small and medium enterprises (SMEs) in Malaysia. Its main objective is to examine the relationship between psychological empowerment and tax transparency on tax compliance behaviour. Malaysia continues to struggle with issues of under-reporting. Due to limited resources, the Inland Revenue Board of Malaysia (IRB) cannot fully ascertain the underlying causes of non-compliance. This study is novel in that it proposes a different model for measuring tax compliance behaviour, including the variable of psychological empowerment, which has been limited in previous taxation studies. The study employed SPSS and AMOS for data analysis. Responses from 230 SMEs in the manufacturing sector were collected using stratified random sampling. The results indicate that both psychological empowerment and tax transparency have a positive and significant relationship with tax compliance behaviour. These findings will be valuable for tax authorities and administrators by highlighting key areas that can be managed more effectively to reduce the high number of tax compliance issues in the country. [ABSTRACT FROM AUTHOR]

Taxes are the main source of state income. The research aims to examine the influence of the contribution of the service and the industrial sector on tax revenues. The difference in research is that it uses per capita income as a moderating variable. This research uses data from countries, such as Denmark, Finland, Iceland, Norway, and Sweden, which have several similarities in terms of prosperity, education, and a strong and stable economy. The data used comes from the World Bank and spans 2002-2019. The research results show that the contribution of the service sector, industry, and per capita income positively influences tax revenues. Supported by high tax rates, increasing donations to the service, and industrial sectors means that tax revenues are growing. Interestingly, using per capita income as a moderating variable negatively affects the service and industrial sectors' tax revenues. With the moderating influence of per capita income, tax avoidance can grow in the service and industrial sectors. One of the tax avoidance measures is using a transfer pricing scheme. This was triggered by high tax rates and the Human Development Index (HDI). The higher the tax rate, the more loopholes the taxpayer will look for to avoid taxes, to lower the tax burden. A high HDI will enable a high level of tax knowledge. Apart from increasing tax compliance, a high level of tax knowledge will also allow tax avoidance. [ABSTRACT FROM AUTHOR]

Small- and medium-sized enterprises are essential to the economies of nearly all countries, as they directly influence the GDP and tax revenue. In 2019, the European Federation of Accountants and Auditors for SMEs surveyed SME account users, revealing that tax authorities were the most common recipients of the company's accounts, accounting for 61.40% of cases. This study, from a macroeconomic perspective, aims to uncover evidence of the impact of mandatory audits of Egyptian SMEs on their income tax compliance. It also seeks to explore the Egyptian SME tax environment to fill the knowledge gap by exploring perceptions of SMEs' tax performances and their levels of tax. This study provides evidence that the taxpayers' tax compliance behavior is an essential and decisive factor in the compliance of Egyptian SMEs with income tax. The results show that SME management is less persuaded by the potential benefits of mandatory audits on tax compliance than auditors and academics. Also, the study found experimental evidence confirming that the mandatory auditing of SMEs positively impacts their compliance with income tax. Additionally, this study developed a tax compliance scale (the RTRP scale) that effectively suits the nature and characteristics of SMEs, enabling the quantitative measurement of their compliance levels with income tax, as well as comparisons between SMEs. [ABSTRACT FROM AUTHOR]