This study discusses taxpayer compliance, one of which is in a sector that has considerable potential as part tax revenue but not yet at the expected level namely MSME taxpayers. aims to determine effect literacy, administrative system modernization, incentives, and morale on compliance. The research method used quantitative approach with survey method. Respondents this were taxpayers South Tan...


 Using two natural field experiments, we tested whether nudging could contribute as a cost-free instrument to increase voluntary public debt collection. We manipulated standard reminder notices sent samples (N = 396 and N 549) with in municipality Denmark, country high tax morale. Results from both studies showed that initial payment rates were significantly higher intervention groups rec...

This paper is just a concept presentation to be discussed at the ECMS12, based on preliminary work of a research project funded by the Spanish Institute for Fiscal Studies (Ministry of Economy). This project aims to build an agent-based model (ABM) for the simulation of tax compliance and tax evasion behaviour, and to calibrate it empirically in order to generate some known patterns of tax beha...

AbstractThe purpose of this study was to examine the direct effect public service satisfaction, trust in government and perceptions corruption on tax morale, morale awareness. As well as testing three independent variables awareness through morale. The research method used is quantitative with data collection techniques throughquestionnaire, taking samples using hair method, namely number respo...

Agent based models are proposed as an adequate tool for analysing tax payer decisions and, thereby, the consequences of such decisions as they manifest themselves at the macro level. TAXSIM models the conduct of agents of three types, i.e. employers, employees and the government, in an economy of a single sector. Using this model, we examine the conduct of each individual agent and the impact o...

This article appeared in the December 31, 2007 Annual Report to Congress of National Taxpayer Advocate, which commissioned this research. Why do people follow law? The answer, under traditional theory compliance, is fear detection and punishment. deterrence model, however, accounts for only a minor portion actual compliance levels. It has such poor explanatory power because it assumes that deci...