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Academic Journals
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From:Journal of the American Taxation AssociationPeer-ReviewedABSTRACT This paper examines taxpayers' compliance behavior and the tax agency's audit decision in a broader, more realistic, setting. Whereas prior research has taken the taxpayer's prepayment position as exogenous,...
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From:Journal of Developing Areas (Vol. 52, Issue 3) Peer-ReviewedWhether it be in developed or in developing countries, complying with corporate tax is necessary. However, little is known about the behavior and attitudes of corporate tax payers towards tax compliance in Mauritius....
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From:Annals of Operations Research (Vol. 261, Issue 1-2) Peer-ReviewedAuthor(s): Gaetano T. Spartà 1 , Gabriele Stabile 1 Author Affiliations: (1) Dipartimento di Metodi e Modelli per l'Economia, il Territorio e la Finanza, Sapienza-Università di Roma, grid.7841.a, , via del Castro...
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From:Journal of the American Taxation Association (Vol. 24, Issue 2) Peer-ReviewedABSTRACT This study empiricaliy investigates the differential impact of firm characteristics on book-tax-conforming and book-tax-difference noncompliance. Tax noncompliance is measured in terms of tax audit...
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From:Financial Executive (Vol. 29, Issue 2) Peer-ReviewedEighty-eight percent of indirect tax executives responding to a recent poll said they have seen an increase in activity by tax authorities in the last two years and nearly two-thirds (63 percent) of respondents are...
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From:Journal of Accountancy (Vol. 211, Issue 5)The IRS on Feb. 8 opened a second reduced-penalty voluntary compliance initiative for taxpayers' undisclosed offshore assets. The program is designed to bring money held in foreign accounts back into the U.S. tax system...
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From:Tax Executive (Vol. 63, Issue 1-2)March 7, 2011 On March 7, 2011, TEI filed comments with the Canadian Department of Finance and Canada Revenue Agency recommending amendments to the Harmonized Value-added Tax System regulations to make the reporting...
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From:Tax Executive (Vol. 62, Issue 6)With the personal property tax assessment date nearing in many jurisdictions, companies that operate multiple locations are pondering possible solutions to reduce their tax liability, while also ensuring the necessary...
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From:Tax Executive (Vol. 58, Issue 3)On June 9, 2006, Tax Executives Institute President Michael P. Boyle submitted the following letter to Senators Charles Grassley and Max Baucus, Chair and Ranking Member of the Senate Finance Committee, respectively,...
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From:Virginia Tax Review (Vol. 27, Issue 2) Peer-ReviewedI. INTRODUCTION One of the most important administrative features of the nation's tax system involves the issuance of information returns (such as Form W-2s and Form 1099s). Most studies indicate that such returns...
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From:Journal of Accountancy (Vol. 180, Issue 5)The Internal Revenue Service has postponed for 60 days the taxpayer compliance measurement program (TCMP) audits. Originally scheduled to begin October 1, 1995, they are expected to start on December 1. The TCMP is a...
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From:Tax Executive (Vol. 44, Issue 6)The final regulations for payroll tax deposits, issued on Sep 22, 1992, should reduce penalties, increase compliance and minimize employer burden. As such, they substantially improve on the complexity of the old...
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From:Journal of Accountancy (Vol. 185, Issue 1)The US 9th Circuit Court of Appeals held in Buffalow v. United States that a taxpayer employer was liable for IRC section 6672 penalties assessed for not paying federal employment withholding taxes even though he...
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From:Strategic Finance (Vol. 99, Issue 5) Peer-ReviewedONE OF THE RESPONSIBILITIES of the IMA[R] (Institute of Management Accountants) Small Business Financial and Regulatory Affairs Committee (SBFRC) is to comment on government rules and regulations that impact small and...
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From:The CPA Journal (Vol. 85, Issue 2) Peer-ReviewedThe Internal Revenue Code (IRC) is so complex and confusing that taxpayers often make mistakes on tax returns, causing them to owe additional tax or interest. Many taxpayers turn to their tax advisors for help...
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From:National Tax Journal (Vol. 63, Issue 4) Peer-ReviewedThis paper provides an analytical framework for evaluating the effects of individual health insurance mandates on coverage. That framework draws from three literatures--health economics, tax compliance, and behavioral...
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From:The CPA Journal (Vol. 88, Issue 6) Peer-ReviewedThe IRS's streamlined filing procedures for offshore assets were announced in 2012 for non-U.S. residents and extended to U.S. residents in 2014. The streamlined procedures are open to taxpayers whose failure to report...
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From:The CPA Journal (Vol. 75, Issue 12) Peer-ReviewedOver the years, many tax provisions added to the IRC have dealt with children, such as the dependency exemption, the child credit, the dependent care credit, and head of household status. Most of these provisions differ...
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From:Tax Executive (Vol. 59, Issue 2)TEI has written Canada Revenue Agency Deputy Commissioner William V. Baker, urging CRA to resume issuing timely updates to Information Circulars and income tax interpretation bulletins. The letter was prepared unter the...
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From:The CPA Journal (Vol. 88, Issue 1) Peer-ReviewedIn situations where a taxpayer has a greater tax liability than funds, there are several options available. The taxpayer can, of course, borrow the money from a third party to satisfy the debt to the 1RS, or even...