A Pilot Study of Income Tax Consciousness

Enrick, Norbert Lloyd

doi:10.1086/ntj41790939

Cited by 36 publications

(2 citation statements)

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“…The percentage of overestimates is particularly high among farmers, freelancers and sole proprietors ( > 50%) compared to civil servants (35%) and employees (40%). Enrick (1963Enrick ( , 1964 uses benchmarks based on tax return information and finds that only about 5% of respondents rate their tax burden accurately. The others tend to underestimate rather than overestimate their tax bill.…”

Section: Individual Tax Misperceptionmentioning

confidence: 99%

Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

Blaufus

Chirvi

Huber

et al. 2020

European Accounting Review

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Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers' tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.

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Section: Individual Tax Misperceptionmentioning

confidence: 99%

Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

Blaufus

Chirvi

Huber

et al. 2020

European Accounting Review

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show abstract

“…However, the concern on whether the taxpayers could handle their tax matters appropriately had been highlighted in a few studies. Enrick (1963) is the first traceable study that surveyed to assess how accurate individuals estimate their tax liabilities. The findings showed that the respondents did not know the correct amount of income tax they paid.…”

Section: Taxpayer Assessment Performancementioning

confidence: 99%

Salaried Taxpayers’ Internal States and Assessment Performance Under Self-Assessment System

Udin

2018

IPJAF

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Malaysian individual tax system had evolved notably since its introduction in 1967. The first reform that impact all taxpayers was the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. This is because SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. This had triggered debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel. In conjunction with this issue, this paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. The findings of this study are still relevant to date because even though SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. Specifically, this paper reports the influence of taxpayer’s internal states and taxpayer assistance on assessment performance of the individual salaried taxpayers. The data was collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance.

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Determinants of tax evasion and compliance

Wentworth¹,

Rickel²

1985

J. Hist. Behav. Sci.

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A Pilot Study of Income Tax Consciousness

Cited by 36 publications

References 0 publications

Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

Salaried Taxpayers’ Internal States and Assessment Performance Under Self-Assessment System

Determinants of tax evasion and compliance

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