首页> 外文学位 >INCOME LEVEL AND TAX RATE AS DETERMINANTS OF TAXPAYER COMPLIANCE: AN EXPERIMENTAL EXAMINATION.

【24h】

INCOME LEVEL AND TAX RATE AS DETERMINANTS OF TAXPAYER COMPLIANCE: AN EXPERIMENTAL EXAMINATION.

机译：收入水平和税率是对纳税人依从性的决定因素：一项实验性检验。

获取原文

获取原文并翻译 | 示例

页面导航

摘要
著录项
相似文献
相关主题

摘要

Empirical research suggests that the determinants of tax compliance are numerous. At the core of most compliance models is the economics-of-crime model. The basic economics-of-crime models incorporates four variables: the probability of detection, the penalty rate, the tax rate, and the level of income. The choice of the probability of detection and the penalty rate are based on deterrence theory, which is well-founded. Research investigating the effects of the tax rate and income level on taxpayer compliance has been less conclusive. The progressive nature of the U.S. tax system confounds the measurement of the separate effects of the two variables. This dissertation uses an experimental approach to separate the tax rate and income level effects. The results suggest that as the tax rate and income level increase, taxpayer compliance decreases.

机译：实证研究表明，税收合规性的决定因素很多。大多数合规性模型的核心是犯罪经济学模型。犯罪的基本经济学模型包含四个变量：检出概率，罚款率，税率和收入水平。检测的可能性和惩罚率的选择基于威慑理论，这是有充分根据的。关于税率和收入水平对纳税人合规性影响的研究还没有定论。美国税制的累进性质使对这两个变量的单独影响的计量混淆了。本文采用实验方法将税率和收入水平的影响分开。结果表明，随着税率和收入水平的提高，纳税人的合规性下降。

著录项

作者
HAMM, JEFFREY LLOYD.;
展开▼
作者单位

TEXAS TECH UNIVERSITY.;

展开▼
授予单位 TEXAS TECH UNIVERSITY.;
学科 Business Administration Accounting.
学位 PH.D.
年度 1995
页码 133 p.
总页数 133
原文格式 PDF
正文语种 eng
中图分类财务管理、经济核算;
关键词

相似文献

外文文献
中文文献
专利

1. Effect of Age, Education, Income Gross, and Moral of Compliance Tax Payments (Case Study on Personal Taxpayers at KPP Pratama Jakarta Kramatjati) [J] . Hasian Purba European Journal of Business and Management . 2019,第27期

机译：年龄，教育程度，总收入和合规税支付道德的影响（KPP Pratama Jakarta Kramatjati个人纳税人案例研究）
2. Determinants of Voluntary Tax Compliance (THE CASE CATEGORY A AND B TAXPAYERS IN DIRE DAWA ADMINISTRATION) [J] . Netsanet Shiferaw Research Journal of Finance and Accounting . 2020,第13期

机译：自愿税收遵守的决定因素（该案例A类和B纳瓦纳瓦管理局的纳税人）
3. Determinants of Tax Non- Compliance Behavior in Ethiopia: The Case of Hosanna Town Taxpayers [J] . Dereje Lemma Lalisho Research Journal of Finance and Accounting . 2019,第21期

机译：埃塞俄比亚税收不合规行为的决定因素：HOSANNA TOWN TAXPAYERS的案例
4. The Effect of Taxpayers Compliance, Tax Socialization and Increase Untaxable Income on Personal Income Tax [C] . Moh Yudi Mahadianto, Apri Dwi Astuti, Chintya Adella Nurhaliza International Conference on Accounting, Management and Entrepreneurship . 2020

机译：纳税人的遵守，税收社会化和增加个人所得税的不可时收益的影响
5. EVIDENCE ON THE DETERMINANTS OF TAXPAYER COMPLIANCE: EXAMINATION OF THE EFFECT OF WITHHOLDING POSITIONS, AUDIT DETECTION RATES AND PENALTY AMOUNTS ON TAX COMPLIANCE DECISIONS. [D] . FLEMING, DEBRA PARKER. 1995

机译：证明对纳税人服从决定因素的证据：审查扣留职位，审计检测率和罚款金额对税收遵从决定的影响。
6. DEATHS AMONG TAXPAYERS AND NON-TAXPAYERS INCOME TAX PROVIDENCE 1865 [O] . Charles V. Chapin 1924

机译：1865年普罗旺斯的纳税人和非纳税人之间的死亡
7. The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah [O] . Retnawati Siregar, Ilham Ramadhan Nasution, Muhammad Adil Arifin 2019

机译：企业纳税人的遵守效果，企业纳税人的数量和税务审计的增加与税收制裁，作为KPP Pratama Medan Petisah中的税收制裁

INCOME LEVEL AND TAX RATE AS DETERMINANTS OF TAXPAYER COMPLIANCE: AN EXPERIMENTAL EXAMINATION.

摘要

著录项

相似文献

相关主题

期刊订阅