A Proposed Model of Non-compliance Behaviour on Excise Duty: A Moderating Effects of Tax Agents

Sinnasamy, Perabavathi; Bidin, Zainol; Ismail, Syed Soffian Syed

doi:10.1016/j.sbspro.2015.11.038

Cited by 18 publications

(26 citation statements)

References 34 publications

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“…Under the assumption of "enforcement paradigm," although the taxpayers have been risk-averse and rational, but tax officers treating them as potential evaders (Yitzhaki, 1974) and have applied legally permissible coercive actions to ensure the honest tax payers' confidence with them (Turner, 2005). Literature has conceded that multiple factors of tax non-compliance including the high tax rate, penalty level, tax system fairness and others (Sinnasamy et al, 2015); while such unlawful tax avoidance has been referred as tax evasion (Mullineux, 2014). On the other hand, tax terrorism has referred as putting illegal pressure on the taxpayers by the authority for collecting additional revenues or to create bottlenecks in their ways by enforcing the different provisions of the harsh laws inasmuch the non-payment of taxes likely can take the form of tax non-compliance or tax evasion (Blaufus et al, 2016).…”

Section: The Contextmentioning

confidence: 99%

Limning India’s tax terrorism saga

Deb

2021

XJM

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Purpose This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen. Design/methodology/approach The study gas adopted descriptive viewpoints supported by empirical evidence. Findings Pursuant to the recent amendments in the Act, a good number of Sections such as 132(1), 132(1 A) and 153 A have empowered the tax officials to conduct raids without explaining the reasons, call for papers for reopening assessments of cases of a decade old and has increased the quantum of penalty for the default period substantially. Originality/value The paper is an original one and free from plagiarism.

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Section: The Contextmentioning

confidence: 99%

Limning India’s tax terrorism saga

Deb

2021

XJM

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“…Becker and Maiman (1975) cited social factors (E.g., doctor-patient relationship) as determinants of compliance with health and medical care recommendations. Sinnasamy, Bidin, and Ismail (2015) indicated that peer infl uence has a direct infl uence on compliance towards paying excise tax. Therefore, when COT farmers are under social infl uences (E.g., group farming), there will be an infl uence over their compliance behaviour.…”

Section: Why Farmers Comply?mentioning

confidence: 99%

Compliance of small-scale Organic Tea Farmers with Organic Standards: A Study in Sri Lanka

Karalliyadda

Kazunari

2020

J Agric Sciences

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Purpose: Authenticity of organic tea has been questioned recently due to some evidence of contaminated organic tea in the market. Although producers' compliance with organic standards (OS) is a necessity to ensure the safety of organic tea and consumers' trust, the lack of empirical studies has become a timely need to understand the authenticity of organic tea production systems. Therefore, this study attempts to investigate the certifi ed organic tea (COT) farmers' compliance behaviour with OS using a study in Sri Lanka. Research Method: A cross-sectional fi eld survey was conducted among 77 small-scale COT farmers inthe Central and Uva provinces. These farmers were accessed through two coordinating organizations. Data was collected using interviews, structured questionnaires and observations and analyzed using descriptive statistics.Findings: Results show that higher profi ts and benefi ts from certifi cate holders are the main reasons to select COT farming than conventional tea farming. Generally, farmers perceive high discouragement violating OS and have mixed attitudes on diff erent aspects of organic farming. Farmers' compliance behaviour towards OS is not perfect and vary among OS due to various reasons, i.e. expected loss by being noncompliant, group farming, availability of support services, fi nancial ability and awareness about hazardous contaminants. Eff ective quality assurance system and hazardous free neighbourhood potentially facilitate the farmers' compliance behaviour. However, the unavailability of support services, lack of fi nancial capacities, and farmers' unawareness of contaminants during handling seem to hinder the compliance.Originality: Understanding the fi rst step of COT production is novel and provide insights to implement needful actions by those who are concerned and responsible for the authenticity of COT production.

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“…The factors of tax non-compliance are tax rate, penalty level, tax system fairness and others (Sinnasamy, Bidin & Ismail, 2015).…”

Section: Literature Reviewmentioning

confidence: 99%

Criteria for Defining Tax Evasion as Tax Terrorism

Jurušs

2017

Economics and Business

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There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities. The fight against aggressive tax planning, tax fraud and illegal activities is on the agenda of the EU, OECD and all the national governments. However, due to the size of tax losses it should not be treated just as tax evasion, but rather as tax terrorism! Therefore, the author has set criteria when tax evasion should be named as “tax terrorism” as well as designed the principles for tackling tax terrorism and other ways of non-payment of taxes. The tax evasion could be treated as “tax terrorism” in case of international evasion from taxes by organized groups of persons for criminal purposes as well as when it creates significant losses in government revenues. The term “tax terrorism” would have impact to communication and cause response of society and politics, therefore it would have more social and political consequences.

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A Proposed Model of Non-compliance Behaviour on Excise Duty: A Moderating Effects of Tax Agents

Cited by 18 publications

References 34 publications

Limning India’s tax terrorism saga

Limning India’s tax terrorism saga

Compliance of small-scale Organic Tea Farmers with Organic Standards: A Study in Sri Lanka

Criteria for Defining Tax Evasion as Tax Terrorism

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