Institutional uncertainty and taxpayer compliance

Article Abstract:

The government traditionally has used frequent audits and greater penalties to ensure taxpayer compliance. A new strategy uses uncertainty to increase compliance. Uncertainty can occur in the form of such conditions as changes in tax regulations and lack of standard training for auditors. A model of compliance shows that uncertainty may increase compliance if taxpayers do not receive anything for their tax payments, but taxpayers also may be less compliant if they believe that their tax payments will provide a public good.

Models, Institutional economics, Uncertainty

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Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics

Article Abstract:

Research was conducted to analyze what studies on tax compliance have shown about compliance behavior, and what they can disclose about managerial and decision economics. Compliance was shown as a complicated decision that correlated with the financial incentives faced by decision making. Findings indicated the need for novel ways of addressing compliance decisions, specifically multi-faced approaches that focus on enforcement and motivations that entice people to follow rules and regulations.

Public Finance Activities, Taxes NEC, Decision-making, Decision making, Taxation, Business economics, Managerial economics

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Tax compliance as a coordination game

Article Abstract:

The results of the study, whether the Internal Revenue Service's (IRS) utilization of a discriminant index function (DIF) audit principle produce higher or lower spheres of tax compliance, are presented

United States, Management dynamics, Management, Company business management, United States. Internal Revenue Service

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