Tax Compliance and Data: What Is Available and What Is Needed

Abstract

After first providing an overview of useful survey data sources and commonly studied variables in the area of tax compliance, this article outlines the major tools and exploratory methods used in the field, including laboratory and field experiments, simulations and surveys. It also discusses future possibilities and the data required to progress in this area. It is thus particularly useful as a guide for those planning or just beginning to work in the tax compliance field.

What Motivates Tax Compliance?

“…However, researchers have become increasingly skeptical about the ability of most all forms of naturally occurring field data to achieve identification of the causal effects of policies (Angrist and Pischke, ). The quality of the data is also a particular concern (Slemrod and Weber, ; Torgler, ). For example, TCMP/NRP data have some well‐recognized deficiencies, even aside from their expense: the audits do not detect all underreported income, non‐filers are not often captured, honest errors are not identified and final audit adjustments are not included.…”

“…See Slemrod () and Torgler () for a discussion of the potentials – and the pitfalls – of administrative data in tax research.…”

Quo Vadis Kepatuhan Pajak?

“…Penelitian Yee, Moorthy, & Soon (2017) berangkat dari suatu pandangan bah wa wajib pajak mempersepsikan penggelap an pajak sebagai tindakan yang dibenarkan jika dikaitkan dengan permasalahan dalam keadilan pajak, pengetahuan pajak, penegak an hukum, dan pertukaran sosial. Sementa ra itu, sejumlah penelitian (Gemmell & Has seldine, 2014;Torgler, Lamberton, De Neve, & Norton, 2017;Nkundabanyanga, et al, 2017;Solano Garcia, 2017;Torgler, 2016) juga memberikan penekanan pada trans paransi dan akuntabilitas pemerintah yang baik dalam menyelenggarakan sistem per pajakan dan pengelolaan keuangan negara akan meningkatkan kepatuhan wajib pajak.…”

Tax climate in the national press: A new tool in tax behaviour research

“…Survey data have often been used to measure social norms or tax morale; laboratory experiments have been used to isolate variables of interest; and field experiments are becoming more popular since tax administrators in some countries have begun to collaborate actively with academic researchers. Finally, simulations are especially valuable for exploring poorly understood situations or systems (for recent methodological reviews, see Hofmann, Kogler, & Kirchler, 2016;Torgler, 2016).…”

“…To achieve this, researchers in the tax compliance field need to understand what the antecedents of tax evasion are, how to foster tax compliance, and how to assess the tax climate of a country, in order to allow governments and policymakers to develop and fine-tune their fiscal policies accordingly. However, given the inherently hidden nature of tax evasion and the absence of direct observability of this phenomenon, data collection for studying tax compliance poses difficulties (Torgler, 2016). Thus, social scientists in the field must be inventive and creative in their search and use various approaches, as aptly suggested by Slemrod and Weber (2012) in their 'renewed call for creativity'.…”