Improving Tax Administration's Services as a Factor of Tax Compliance: The Case of Tax Audit

Hauptman, Lidija; Horvat, Mirjana; Korez-Vide, Romana

doi:10.4335/12.3.481-501(2014)

Cited by 27 publications

(20 citation statements)

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“…Studies that rely on legal science perspectives are carried out by other researchers with the assumption that either through the threat of fear it is possible to be examined or then subject to taxation sanctions will force the taxpayer to comply with their obligations (Allingham & Sandmo, 1972). Meanwhile, most of the research related to the relationship of increasing tax services to compliance was examined using a persuasive and cooperative approach between taxpayers and taxation authorities (Feld & Frey, 2002;Alm et al, 2010;Vossler et al, 2011;De Simone, 2013;Hauptman et al, 2014). The effectiveness of this collaboration is also influenced by the calculation of profit and loss, both on the taxpayer's side and the tax authority.…”

Section: Introductionmentioning

confidence: 99%

Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Lallo¹

2019

ASSRJ

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This study analyzes (1) the effect of tax authorities services on taxpayer awareness; (2) the effect of tax sanctions on taxpayer awareness; (3) the effect of tax audits on taxpayer awareness; (4) the effect of taxpayer awareness on mandatory compliance; (5) the effect of tax authorities services on taxpayer compliance; (6) the effect of sanctions on taxpayer compliance; (7) the effect of tax audits on taxpayer compliance; (8) the role of mediating the awareness of taxpayers in the influence of tax authorities services on taxpayer compliance; (9) the role of mediating the awareness of taxpayers in the effect of tax sanctions on taxpayer compliance; (10) the role of mediating taxpayer awareness in the effect of tax audits on taxpayer compliance. The population of this study is an individual taxpayer who performs free work registered at the North, South and West Makassar Primary Tax Office with 234.104 effective taxpayers still active. The research sample was 100 active taxpayers in the regional office of the directorate general of taxes in South Sulawesi. The sampling technique is purposive sampling. Data were analyzed using the Structural Equation Modeling method with the help of the Smart-PLS 3.0 program. The results of the study show that tax sanctions and tax audits have a direct or indirect effect on taxpayer compliance, while the services of tax authorities do not affect direct or indirect taxpayer compliance. The interesting result in this study is that the service of the tax authorities is not significant towards taxpayer compliance, but the positive influence fully mediates the effect of tax authority's services on taxpayer compliance through taxpayer awareness.

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Section: Introductionmentioning

confidence: 99%

Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Lallo¹

2019

ASSRJ

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“…Using different empirical strategies to consider the non-randomness of the selection of firms, their empirical results showed consistently that firms receiving a letter containing the threat of an audit decreased their diesel tax credits by around 10 per cent. Hauptman et al (2014) explored the experience of taxpayers with audits and on the basis of empirical results for Slovenia found that 71.8% taxpayers were satisfied with the audit. At the same time, the authors recommended that the tax administration continue with the application of new possibilities for the purpose of strengthening the level of tax compliance.…”

Section: Literature Reviewmentioning

confidence: 99%

Audits as a Vaccine or Just Aspirin?

Jagrič

Lešnik

2017

Naše Gospodarstvo/Our Economy

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This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.

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“…The performance of tax administration is based on the timing and quality of the tax authorities' compliance with any established procedures, including mandatory revisions of the decisions of the tax service, or time that a taxpayer shall spend to get in touch with the tax service. There are social aspects that are also relevant, such as the average number of sick days of one staff member per year [13]. In Germany, the tax administration is assessed through performance of the staff of the tax authorities.…”

Section: Advances In Economics Business and Management Research Volmentioning

confidence: 99%

Estimation of Tax Administration Efficiency in Russian Federation in context of budget tax revenues

Семенова¹,

Филиппова²,

Fremova³

2017

Proceedings of the International Conference on Trends of Technologies and Innovations in Economic and Social Studies 2017

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Improving Tax Administration's Services as a Factor of Tax Compliance: The Case of Tax Audit

Cited by 27 publications

References 0 publications

Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Audits as a Vaccine or Just Aspirin?

Estimation of Tax Administration Efficiency in Russian Federation in context of budget tax revenues

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