Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 12 of 12 for “"Taxpayer compliance"”.
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Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance
This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system. Unless taxpayer compliance is achieved at sufficient levels, the performance of the tax system will be …
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Changing taxpayer attitudes and increasing taxpayer compliance: the role of individual differences in taxpayers
The level of taxpayer compliance has steadily decreased over the years. Individual taxpayers failed to report approximately $100 billion in federal taxes due on legal income received in 1989. The compliance gap is large enough to greatly reduce the federal government deficit. Studies employing …
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Studying the Elasticity of Taxable Income and Its Functional Form from the Taxpayer Compliance Perspective
… taxation, based on a review of the literature on taxpayer compliance behavior. The dissertation also introduces a new approach to estimating the ETI. This study is the first attempt to fill in the gap of the ETI for a lack of studying the functional form of the ETI and factors determining the ETI …
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Social Policy and Compliance: An Experimental Study on Taxpayer Behavior
… regularly deliberate on the importance of taxpayer compliance. This study investigated the impact of morality and social influence (activated through the purpose of a government spending bill) on taxpayer compliance. Prior research indicates that taxpayers with higher morality levels will …
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The Determinants of Assessment Tax Collection: The Malaysian Local Authority Experience
The increasing level of non-compliance with payment demands for local property taxes by Malaysian local authority taxpayers over the past decade has given rise to the need to study the efficiency and productivity of the tax administration system a high priority. This important and sensitive issue …
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An investigation of the effects of complexity in federal income tax laws on the compliance of nonresident students
… of complexity in federal income tax laws on taxpayer compliance. The primary research question is: Is complexity in the tax law associated with noncompliance? The research is unique in that previous work has not yet demonstrated an a priori circumstance in which taxpayers do not comply with …
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Internal Revenue Service Restructuring and Reform Act of 1998: a test of New Public Management
… emphasizing the responsiveness to the needs of taxpayers. Ultimately, the IRS’s core function remains the annual collection of nearly $2 trillion in taxes. The effects of the 1998 IRS Reform Act on the IRS’s administration were assessed within the context of this paradigm shift in management. …
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Analisis kepatuhan wajib pajak sebelum dan sesudah diterapkannya Peraturan Pemerintah No. 46 Tahun 2013 di UMKM ONYK Tulungagung
… these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble to the taxpayer in the deposit and tax reporting for 2013. The purpose of this study was to determine taxpayer compliance before …
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Multiple tax amnesties and compliance in South Africa
Submitted in fulfillment of the requirement for the Degree of Master of Technology: Taxation, Durban University of Technology, 2013.
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Taxpayer behavioural factors influencing entrenched tax gaps
Submitted in fulfilment of the requirements of the Degree of Master of Accounting: Taxation, Durban University of Technology, Durban, South Africa, 2021.
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The relationship between tax knowledge and tax compliance : a survey of small and medium-sized enterprises in Durban
Submitted in fulfillment of the requirements of the degree of Master of Accounting, Durban University of Technology, Durban, South Africa, 2022.