Purpose: This research attempts to profoundly understand the factors influencing usage of e-tax declarations. Design/methodology/approach: In a cross-sectional survey, partial least square-structural equation modeling (PLS-SEM) is used examine hypotheses on 182 academic taxpayers working in Public Universities Jordan. Findings: The findings indicate that knowledge, subjective norms, and attitud...

a r t i c l e i n f o Keywords: Behavioral heterogeneity Cheating Evolutionary game theory Peer punishment Public goods game Tax morale We focus on the tax evasion dynamics emerging from repeated interaction of three types of taxpayers: cheaters, honest citizens and punishers. By assuming that cultural evolution is driven by material payoffs only, we show that a long overlooked behavioral attit...

Many governments worldwide are concerned about tax evasion and avoidance, which has been studied extensively over the years. The primary goal of this research is to convey Albanian citizens’ taxpayers’ perspectives on evasion, compliance. Several studies being conducted assess public’s perception demographic factors influencing avoidance. principal indicators used in paper, such as attitude tow...

Copyright is held by the author/owner(s). CHI’15 , April 18–23, 2015, Seoul, Republic of Korea. Abstract In our research project, dubbed BudgetWiser, we focus on the government budget, one of the most important policy documents of a government. Our goal is to increase public interests in the budget and encourage public participation in the budgeting process by leveraging open government data. W...

The purpose of the article/hypothesis. paper is evaluation using STIR to blockade bank account by tax administration. research hypothesis as follows: use abused Methodology. descriptive study including critical attitude legal acts and literature was used well case studies SAC’s decisions were applied scientific methods. Results research. Tax frauds in VAT are an important problem security taxpa...

This paper uses a panel of individual tax returns and the ‘bracket creep’ as source of tax rate variation to construct instrumental variables estimates of the sensitivity of income to changes in tax rates. From 1979 to 1981, the US income tax schedule was fixed in nominal terms while inflation was high (around 10%). This produced a real change in tax rate schedules. Taxpayers near the top-end o...

We consider the original Arrow-Lind framework in which a government undertakes a risky project to be shared among many taxpayers. In our model, the taxpayers decide the level of participation in the risky project. Moreover, the amount of taxes collected by the government fully finances the public project. In this case, we show that projects cannot be evaluated only on the basis of expected bene...