Tax Liability Issues Associated with United States Income Tax Filing Statuses for Married Taxpayers and Proposals for Enhanced Equity

Abstract

Throughout the history of the United States income tax code, Congress has struggled with equitable treatment of married taxpayers. In the early years, married taxpayers dealt with uncertainty regarding the liability they assumed depending upon whether they filed one single return together, or two separate returns. Congress ultimately concluded that married taxpayers who filed together should incur joint and several liability. In the meantime, married taxpayers who filed separately eventually found themselves losing out on several tax benefits simply by virtue of their filing status. Yet, many married taxpayers file separately for compelling non-tax reasons. The following legal analysis of tax liability issues faced by married taxpayers begins with a brief history of the evolution of the income tax laws as they applied to married taxpayers, with focus on congressional intent behind joint and several liability, and the preclusion of several tax benefits for married taxpayers who filed separately. The analysis will indicate areas in the tax law that should be refined in order to enhance equity in the law for married taxpayers. Finally, a review of state tax policies will reveal possibilities for proposals for enhanced equity, including suggestions for greater transparency regarding joint and several liability, and opportunities for extending valuable tax benefits to married taxpayers who file separately.

Quo Vadis Kepatuhan Pajak?

“…Kepatuhan pajak bukanlah sebuah pertaruhan, tetapi merupakan sebuah per mainan yang melibatkan aktoraktor de ngan peran masingmasing. Masingma sing aktor, yaitu petugas pajak dan wajib pajak saling mengamati dan melakukan penyesuaian pe rilaku berdasarkan hasil pengamatan me reka (Brink & white, 2015;Cook, Easterday, & Webber, 2017;Smeal & Rackliffe, 2018;Tassin, 2017). Tindakan tersebut oleh Cow ell, Hinde, Broner, & Aldridge (2013) disebut sebagai tindakan saling berbalas (reciprocity action).…”

What Are the Motivation of Taxpayers in Using E-Filling Information Systems?

“…The result of this research is in line conducted by some researchers (Er mawati & Delima, 2016;Fatimah & Wardani, 2017;Gunarso, 2016;Rusmawati & Wardani, 2015;Solekhah & Supriono, 2018) bearing results that show that the users' perceived convenience has a significant and positive influence on the use intensity of the e-filing. Users' self efficacy toward accept ing the system could enhance because the friendly system for users so it could made user to feel the great control over the sys tem (Aziz & Idris, 2014;Caputro, 2010;Sumiyana & Pribadi, 2010;Tassin, 2017).…”

Keikutsertaan Amnesti pajak Ditinjau dari Laporan Keuangan Koperasi Syariah

“…Sementara itu, beberapa peneliti menemukan bahwa sema kin tinggi besaran laba dan total aset yang dimiliki dianggap sangat sensitif terhadap perilaku menyimpang dalam memperlaku Tabel 6. Hasil Uji Secara Parsial kan laba (Bertolini & Weaver, 2013;Fadilah & Wijayanti, 2017;Tassin, 2017). Perilaku menyimpang di dalam dunia akuntansi di antaranya adanya kecurangan dalam me nyajikan laporan keuangan yang dilakukan dan kesalahan dalam menyajikan laporan akitiva (Donohoe, 2015;Towery, 2017. Teori kepentingan dan Compliance theory sangat relevan bila dikaitkan dengan wa jib pajak yang memiliki besaran laba, besar an utang, dan total aset yang besar.…”