Coercive and Persuasive Methods and Their Potential to Improve Tax Compliance Behaviour: A Review of the 6th Annual TARC Conference Proceedings

Festo Nyende Tusubira

Abstract


N/A

Full Text:

PDF

References


Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323–338.

Alm, J., Jackson, B. R., & McKee, M. (2009). Getting the word out: Enforcement information dissemination and compliance behavior. Journal of Public Economics, 93(3-4), 392-402. https://doi.org/10.1016/j.jpubeco.2008.10.007

Beck, P. J., & Lisowsky, P. (2014). Tax uncertainty and voluntary real-time tax audits. The Accounting Review, 89(3), 867-901.

Feld, L. P., & Frey, B. (2007). Tax compliance as the Result of a Psychological Tax Contract: The role of Incentives and Responsive Regulation. Law and Policy, 29(1), 102-120.

Feldman, N. E., & Slemrod, J. (2007). Estimating tax noncompliance with evidence from unaudited tax returns. The Economic Journal, 117(518), 327-352.

Freedman, J., Loomer, G., & Vella, J. (2009). Corporate Tax Risk and Tax Avoidance: New approaches. British Tax Review, (1), 74-116.

Gemmell, N. & Ratto, M. (2012). Behavioral Responses to Taxpayer Audits: Evidence From Random Taxpayer Inquiries. National Tax Journal, 65(1), 33-57. http://doi.org/10.17310/ntj.2012.1.02

Gete, P. & Reher, M. (2016). Two Extensive Margins of Credit and Loan-to-Value Policies. Journal of Money, Credit and Banking, 48(7), 1397-1438.

Kirchler, E., Hoelzl, E., & Wahl, I. (2008), Enforced versus voluntary tax compliance: The "slippery slope" framework. Journal of Economic Psychology, 29(2), 210-225.

Kirchler, E., Kogler, C., & Muehlbacher, S. (2014), Cooperative Tax Compliance: From Deterrence to Deference. Current Directions in Psychological Science, 23(2), 87–92.

Kleven, H. J. (2016). Bunching. Annual Review of Economics, 8, 435-464.

Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S., & Saez, E. (2011). Unwilling or Unable to Cheat? Evidence from a Tax Audit Experiment in Denmark. Econometrica, 79(3), 651-692.

Lavermicocca, C., & McKerchar, M. (2013). The impact of managing tax risk on the tax compliance behaviour of large Australian companies. Australian Tax Forum, 28(4), 707-723.

Mulligan, E., & Oats, L. (2009). Tax risk management: Evidence from the US. British Tax Review, 1(6), 680-703.

Organisation for Economic Co-operation and Development (OECD). (2014). Illicit Financial Flows from Developing Countries: Measuring OECD Responses. Paris: OECD Publishing.

Organisation for Economic Co-operation and Development (OECD). (2015a). Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report.

OECD/G20 Base Erosion and Profit Shifting Project Series. Paris: OECD Publishing, Paris.

Organisation for Economic Co-operation and Development (OECD). (2015b). Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report. Paris: OECD Publishing.

Organisation for Economic Co-operation and Development (OECD). (2016). Co-operative Tax Compliance –- Building Better Tax Control Frameworks. Paris: OECD Publishing.

Organisation for Economic Co-operation and Development (OECD). (2017a). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 (pp.365-411). Paris: OECD Publishing.

Organisation for Economic Co-operation and Development (OECD). (2017b). The 2017 Update to the OECD Model Tax Convention. Paris: OECD Publishing.

Organisation for Economic Co-operation and Development (OECD). (2018), Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS. Paris: OECD Publishing.

Pissarides, C., & Weber, G. (1989). An expenditure-based estimate of Britain's black economy. Journal of Public Economics, 39(1), 17-32.

Saez, E. (2010). Do Taxpayers Bunch at Kink Points? American Economic Journal: Economic Policy, 2(3), 180-212.


Refbacks

  • There are currently no refbacks.


Copyright ©  Journal of Tax Administration. All rights reserved. | Hosted by Docuracy Ltd | Powered by Open Journal Systems