Compliance Measurements Research Articles

Illusory effects of performance management: the case of contracts for excellence in New York school districts

ABSTRACT Performance Management systems are ubiquitous in contemporary public management. However, evidence of their performance effects is inconclusive. The Contracts for Excellence (C4E) reform required 58 New York State public school districts to develop individualized reform plans and report compliance and performance measures to authorities. This study evaluates C4E’s impact on organizational performance using a difference-in-differences approach. Findings suggest negative or precisely estimated null effects on standardized test scores ranging from −0.02 to −0.07 standard deviations. Findings suggest undesirable organizational responses may have compromised the reform, such as crowding out of local revenue collection and inflation of performance metrics.

Comparison of wind turbine-only noise levels measured at operating wind farms in the United States to noise levels predicted using ISO 9613-2:1996

This paper describes robust and effective methods for the measurement of noise emissions from utility-scale wind farms and the analysis of the resulting data for determining compliance with noise level limits and standards. The methods call for primarily unattended monitoring of noise levels, wind speeds, and turbine operating conditions over many weeks, in some cases months, in order to capture the recurring maximum wind turbine-only noise level at a receptor (i.e., residence). This condition occurs when the nearest turbines are producing full acoustic output while noise from background sources is very low (particularly that from wind). Presented are the results of noise compliance measurement studies applying these methods conducted by Hankard Environmental, encompassing eight projects and 35 measurement locations in the Northeast, Midwest, and Plains regions of the United States (U.S.) The results of these measurements are used to assess the accuracy of the ISO 9613-2:1996 method in predicting wind turbine noise levels at residences. These results can be used by wind energy developers to accurately design projects to meet applicable limits and standards and give all parties involved in the permitting process a greater degree of confidence in predictions and greater clarity during compliance measurements.

Design and Physical Properties of 3-Dimensional Printed Models Used for Neurointervention: A Systematic Review of the Literature.

Three-dimensional (3D) printing has revolutionized training, education, and device testing. Understanding the design and physical properties of 3D-printed models is important. To systematically review the design, physical properties, accuracy, and experimental outcomes of 3D-printed vascular models used in neurointervention. We conducted a systematic review of the literature between January 1, 2000 and September 30, 2018. Public/Publisher MEDLINE (PubMed), Web of Science, Compendex, Cochrane, and Inspec databases were searched using Medical Subject Heading terms for design and physical attributes of 3D-printed models for neurointervention. Information on design and physical properties like compliance, lubricity, flow system, accuracy, and outcome measures were collected. A total of 23 articles were included. Nine studies described 3D-printed models for stroke intervention. Tango Plus (Stratasys) was the most common material used to develop these models. Four studies described a population-representative geometry model. All other studies reported patient-specific vascular geometry. Eight studies reported complete reconstruction of the circle of Willis, anterior, and posterior circulation. Four studies reported a model with extracranial vasculature. One prototype study reported compliance and lubricity. Reported circulation systems included manual flushing, programmable pistons, peristaltic, and pulsatile pumps. Outcomes included thrombolysis in cerebral infarction, post-thrombectomy flow restoration, surgical performance, and qualitative feedback. Variations exist in the material, design, and extent of reconstruction of vasculature of 3D-printed models. There is a need for objective characterization of 3D-printed vascular models. We propose the development of population representative 3D-printed models for skill improvement or device testing.

Taxpayer Non-Compliance with Input Tax Credit Rules: Data and Policy Options for Canada

Input tax credits (ITCs) are a mechanism for businesses to recover the goods and services tax (GST)/harmonized sales tax (HST) paid on expenses related to their commercial activities. While many businesses claim ITCs in accordance with the rules, instances of non-compliance are apparent. Canada uses an invoice credit system that relies on the claimant's retention of documentation that can be checked to detect any overstatement of ITC entitlement. Absent an audit, businesses are generally not required to provide tax authorities with details of their transactions. This article draws on a study of case law relating to section 169 of the Excise Tax Act over the five-year period 2014-2019. Section 169 contains the general principles and rules for claiming ITCs. The study highlights various reasons for non-compliance with the ITC system in Canada, both intentional and unintentional. There are several recurring themes: the prevalence of fraudulent practices in certain industries, burdensome documentation and verification requirements, and taxpayers' misunderstanding of the rules for claiming ITCs, owing to ambiguous or otherwise complicated legal tests. In particular, the substantive rules concerning what constitutes a "commercial activity" for the purposes of claiming ITCs are often misapplied or misunderstood by claimants. Undisclosed agency relationships also cause problems where they result in the wrong name appearing on the documentation supporting an ITC claim. These issues point to certain flaws in the implementation of the rules under the GST/HST regime in Canada. In response to instances of suspected fraud, Canadian tax authorities have been results-driven in implementing increasingly onerous supplier verification requirements that must be met before an ITC is claimed, particularly where the supplier did not remit the applicable tax. This contributes to a high compliance burden for taxpayers. Some proposals have been made for changes that would mitigate the issues associated with undisclosed agency relationships, but there are still problems with the documentation requirements and other substantive rules for claiming ITCs that need to be addressed. The article concludes with a review of reform options proposed or adopted in other jurisdictions with a value-added tax. It also discusses a compliance measure implemented in Quebec (the attestation de Revenu Québec), which could be applied in other provinces. Specific recommendations are made for the adoption of e-invoicing and increased reporting requirements to address some of the reasons for non-compliance in Canada. A number of countries have moved toward implementing periodic or near-real-time reporting requirements. These measures show promise and suggest that Canada could move in that direction as well.

COVID-19 and science communication: a JCOM special issue

The devastating effects of COVID-19 and the speed of both the scientific and medical response and the public information requirements about frontline healthcare work, medical advances and policy and compliance measures has necessitated an intensity of science communication never seen before. This JCOM special issue — the first of two parts — looks at the challenges of communicating COVID-19 and coronavirus in the early spread of the disease in 2020. Here we present papers from across the world that demonstrate the scale of this challenge.

Plasminogen Activator Inhibitor-1 as a Marker of Esophageal Functional Changes in Pediatric Eosinophilic Esophagitis

Esophageal remodeling in eosinophilic esophagitis (EoE) can lead to esophageal rigidity with eventual luminal compromise and stenoses. Gauging esophageal functional alterations in EoE is challenging. An epithelial marker of functional remodeling would impact EoE management. Esophageal biopsy specimens from children with and without EoE and primary human esophageal epithelial cells were used for PAI-1 immunohistochemistry, and cell proliferation experiments. PAI-1 immunostaining and basal cell hyperplasia were assessed in the context of concurrently obtained esophageal compliance measures on endoscopic functional lumen imaging probe (EndoFLIP). EndoFLIPs were performed in 45 children (32 with and 13 without EoE). Epithelial PAI-1 was increased in patients with active EoE versus inactive or control patients (P < .01). Esophageal compliance was lower in EoE patients versus controls, particularly in the proximal esophagus (P < .001). Proximal compliance was the strongest predictor of EoE (AUROC 0.88, 95% CI 0.77, 0.98) with esophageal compliance of less than 2.6%mL/mmHg demonstrating 82% sensitivity and 84% specificity for EoE. PAI-1 inhibition significantly diminished esophageal epithelial cell proliferation, suggesting PAI-1 could trigger basal cell hyperplasia. A composite mid-esophageal BZH+ PAI-1 score was the strongest predictor of altered compliance (P = .02, AUROC 0.89 (95% CI 0.80, 0.99). PAI-1 is significantly elevated in pediatric EoE and distinguishes altered compliance in children. PAI-1 may be a novel disease marker and therapeutic target.

Implementation of French Recommendations for the Prevention and the Treatment of Hospital-acquired Pneumonia: A Cluster-randomized Trial.

We determined whether an audit on the adherence to guidelines for hospital-acquired pneumonia (HAP) can improve the outcomes of patients in intensive care units (ICUs). This study was conducted at 35 ICUs in 30 hospitals. We included consecutive, adult patients hospitalized in ICUs for 3 days or more. After a 3-month baseline period followed by the dissemination of recommendations, an audit on the compliance to recommendations (audit period) was followed by a 3-month cluster-randomized trial. We randomly assigned ICUs to either receive audit and feedback (intervention group) or participate in a national registry (control group). The primary outcome was the duration of ICU stay. Among 1856 patients enrolled, 602, 669, and 585 were recruited in the baseline, audit, and intervention periods, respectively. The composite measures of compliance were 47% (interquartile range [IQR], 38-56%) in the intervention group and 42% (IQR, 25-53%) in the control group (P = .001). As compared to the baseline period, the ICU lengths of stay were reduced by 3.2 days in the intervention period (P = .07) and by 2.8 days in the control period (P = .02). The durations of ICU stay were 7 days (IQR, 5-14 days) in the control group and 9 days (IQR, 5-20 days) in the intervention group (P = .10). After adjustment for unbalanced baseline characteristics, the hazard ratio for being discharged alive from the ICU in the control group was 1.17 (95% confidence interval, .69-2.01; P = .10). The publication of French guidelines for HAP was associated with a reduction of the ICU length of stay. However, the realization of an audit to improve their application did not further improve outcomes. NCT03348579.

Poor Bone Quality is Associated With Greater Arterial Stiffness: Insights From the UK Biobank.

Osteoporosis and ischemic heart disease (IHD) represent important public health problems. Existing research suggests an association between the two conditions beyond that attributable to shared risk factors, with a potentially causal relationship. In this study, we tested the association of bone speed of sound (SOS) from quantitative heel ultrasound with (i) measures of arterial compliance from cardiovascular magnetic resonance (aortic distensibility [AD]); (ii) finger photoplethysmography (arterial stiffness index [ASI]); and (iii) incident myocardial infarction and IHD mortality in the UK Biobank cohort. We considered the potential mediating effect of a range of blood biomarkers and cardiometabolic morbidities and evaluated differential relationships by sex, menopause status, smoking, diabetes, and obesity. Furthermore, we considered whether associations with arterial compliance explained association of SOS with ischemic cardiovascular outcomes. Higher SOS was associated with lower arterial compliance by both ASI and AD for both men and women. The relationship was most consistent with ASI, likely relating to larger sample size available for this variable (n = 159,542 versus n = 18,229). There was no clear evidence of differential relationship by menopause, smoking, diabetes, or body mass index (BMI). Blood biomarkers appeared important in mediating the association for both men and women, but with different directions of effect and did not fully explain the observed effects. In fully adjusted models, higher SOS was associated with significantly lower IHD mortality in men, but less robustly in women. The association of SOS with ASI did not explain this observation. In conclusion, our findings support a positive association between bone and vascular health with consistent patterns of association in men and women. The underlying mechanisms are complex and appear to vary by sex.

Extractive industries, corruption and potential solutions. The case of Ukraine

Ukraine's apparent predisposition for corruption is frequently criticized. This article gives an overview of corruption with a focus on the extractive industries and illustrates reasons why its elimination is desirable for both governments and corporations by using the example of Ukraine. Based on a qualitative study of ten interviews with international compliance experts, this study suggests that companies in the extractive industries should consider implementing compliance incentives to avoid the negative repercussions of corruption in the sales process and comply with anti-bribery regulations. This qualitative study analyses how employees of multinational corporations in the extractive industries could be discouraged from paying bribes to government officials. The study contributes to the existing literature by suggesting novel, immediate alternatives to current compliance measures and formal rules, which seem negligible.

Integrating high-intensity interval training into the workplace: The Work-HIIT pilot RCT.

The purpose of this study was to assess the feasibility and preliminary efficacy of a high-intensity interval training (HIIT) intervention integrated into the workplace on physical and mental health outcomes in a sample of adults. The Work-HIIT intervention was evaluated at the University of Newcastle (March-July 2019). University employees (18+years) who self-identified as predominantly sedentary at work (n=47, 43.0±10.7years; 41 female) were recruited, screened, and randomized after baseline assessments into Work-HIIT (n=24) or wait-list control (n=23) conditions. Participants were asked to attend 2-3 researcher-facilitated HIIT sessions/week (weeks 1-8). Sessions included a 2-minute gross-motor warm-up, followed by various combinations of aerobic and muscular fitness exercises lasting 8minutes (using 30:30second work: rest intervals). Program feasibility was assessed using measures of satisfaction, compliance, adherence, fidelity, and retention. Physiological and psychological outcomes were measured at baseline and 9weeks. Feasibility data were investigated using descriptive statistics and efficacy outcomes determined using linear mixed models and Cohen's d effect sizes. Participant ratings showed high levels of satisfaction (4.6/5); 71% of participants attended ≥2 sessions/wk and averaged 85.9% HRmax across all sessions (including rest and work intervals). Small-to-medium positive effects resulted for cardiorespiratory fitness [+2.9 laps, 95% CI (-4.19-10.14); d=0.34] and work productivity [+0.26, d=0.47]. Large positive effects resulted for muscular fitness [push-ups +3.5, d=0.95; standing jump +10.1cm, d=1.12]; HIIT self-efficacy [+16.53, d=1.57]; sleep [weekday +0.76hours, d=1.05]; and autonomous motivation [+0.23, d=0.76]. This study supports the feasibility and preliminary efficacy of facilitator-led Work-HIIT as a time-efficient, enjoyable, and convenient workplace exercise option for adults.

Nitrate-Rich Beetroot Juice Reduces Blood Pressure in Tanzanian Adults with Elevated Blood Pressure: A Double-Blind Randomized Controlled Feasibility Trial

ABSTRACTBackgroundIn Sub-Saharan Africa, current strategies are struggling to control the burgeoning hypertension epidemic. Dietary interventions such as inorganic nitrate or folic acid supplementation could represent promising strategies for reducing blood pressure (BP) in this setting.ObjectivesThis feasibility study explores the effects of dietary inorganic nitrate supplementation, alone or in combination with folic acid, on BP in Tanzanian adults with elevated BP in Tanzania.MethodsA placebo-controlled, double-blind, randomized controlled feasibility trial was conducted. Forty-seven middle-aged and older participants (age: 50–70 y, BMI: 26.3–29.1 kg/m2) were randomly assigned to 3 conditions for a period of 60 d: 1) high-nitrate beetroot juice (∼400 mg nitrate) and folic acid (∼5 mg folic acid) (N + F), 2) high-nitrate beetroot juice and placebo (N + P), or 3) nitrate-depleted beetroot juice and placebo (P + P). Clinic and 24-h ambulatory BP and measurements of compliance in plasma (nitrate and folate concentrations) and saliva (nitrate and nitrite) were obtained at baseline, 30 d, and 60 d.ResultsBaseline resting systolic and diastolic BP (mean ± SD) was 151.0 ± 19.4 mm Hg and 91.8 ± 11.7 mm Hg, respectively. Compliance to the interventions was high (>90%) in all groups which was confirmed by the significant increase in nitrate and folic acid concentrations in plasma and saliva samples in the treatment arms. After 60 d, 24-h systolic BP dropped by −10.8 ± 9.8 mm Hg (P < 0.001), −6.1 ± 13.2 mm Hg (P = 0.03), and −0.3 ± 9.7 mm Hg (P = 0.83) in the N + P, N + F, and P + P groups, respectively. There was a significant decrease in 24-h diastolic BP in the N + P group (−5.4 ± 5.0 mm Hg, P = 0.004), whereas changes were not significant in the N + F (−1.8 ± 8.1 mm Hg, P = 0.32) and P + P (1.6 ± 8.3 mm Hg, P = 0.43) groups.ConclusionsDietary inorganic nitrate represents a potential nutritional strategy to lessen the hypertension epidemic in Sub-Saharan Africa. These findings support the rationale for future long-term investigations exploring the efficacy of dietary nitrate for lowering BP and attenuating cardiovascular disease risk in this setting.This trial was registered at isrctn.com as ISRCTN67978523.

The use of mindfulness-based intervention to improve bracing compliance for AIS patients

Abstract Introduction Despite good bracing compliance is crucial to prevent curve progression among braced AIS patients, only few interventions were suggested to improve bracing compliance. This study examined the effect of MBI on bracing compliance for AIS patients. Methods 116 eligible AIS patients were randomized and 86 participants were enrolled in intervention. Patients in the MBI group joint weekly sessions, which is an adapted version of mindfulness-based stress reduction (MBSR) program, for 8 weeks. Control group consisted of an 8-week PE intervention that is recommended according to the SOSORT 2011 guideline. The primary outcome is the 6-month post-intervention bracing compliance. The secondary outcomes include quality of life and psychosocial measurements. Primary analysis was ANCOVA with treatment as covariate. Trend analysis was conducted using Linear Mixed effect model. Results At the end of intervention, intention-to-treat analysis improved bracing compliance by1.24h/day and 0.08h/day for MBI and PE respectively. MBI group presented an increase in emotional regulation than baseline (ERQ-CCA) (1.92, p = 0.01), especially in Cognitive reappraisal sub-scale (1.00, p = 0.05). Bracing Specific Quality of Life (SRS-22) reduced significantly in both groups, but MBI group decreased less (MBI: -3.08, p = 0.00, PE -4.47, p = 0.00). Effect at six months for compliance progressed negatively but favoured MBI group (MBI: -1.16, p = 0.13, PE: -1.84, p = 0.06) although there was no significant difference between groups (p = 0.78). The Perception of stress (PSS) decreased significantly in PE group (-3,53, p = 0.01) rather than MBI (1.53, p = 0.22), however the between-group difference isn't significant (p = 0.62). Conclusions It is alarming that patients in both interventions group progressed with poorer compliance and worsen QoL. These progressions were less severe in the MBI group than in the PE group, but the differences did not reach statistical significant. Key messages Both groups decreased in compliance and QoL but MBI group reduced less. MBI wasn't more effective in improving participants’ compliance and other measurements.

Fire Code Inspection and Compliance: A Game-Theoretic Model Between Fire Inspection Agencies and Building Owners

Fire-code inspection and compliance are among the highest priorities for fire-inspection agencies to reduce the loss of life and property that can result from fire incidents. Requirements for code compliance and inspection vary throughout towns and states within the United States, and building owners who violate these codes can be penalized via fines and mandated compliance measures. To the best of our knowledge, no previous study has investigated the strategic behavior of players in a fire-code inspection process. This paper fills the gap by presenting the game-theoretic approach to modeling building owners’ behaviors with respect to fire-code compliance and the inspection strategies of fire-inspection agencies. Both a decentralized model (sequential game in which the fire-inspection agency moves first) and a centralized model (simultaneous game controlled by one central decision maker) are developed to identify the best inspection strategies for the agency and the best compliance strategies for the building owner. This study provides prescriptive insights that can enable policymakers to improve fire-code compliance and inspection by identifying the conditions that motivate the players to participate positively in the inspection and compliance processes. Numerical sensitivity analyses of the equilibrium strategies and the expected losses of the players are provided, along with a comparison of the results between the decentralized and centralized models.

A Microfluidic System to Measure Neonatal Lung Compliance Over Late Stage Development as a Functional Measure of Lung Tissue Mechanics.

Premature birth interrupts the development of the lung, resulting in functional deficiencies and the onset of complex pathologies, like bronchopulmonary dysplasia (BPD), that further decrease the functional capabilities of the immature lung. The dysregulation of molecular targets has been implicated in the presentation of BPD, but there is currently no method to correlate resultant morphological changes observed in tissue histology with these perturbations to differences in function throughout saccular and alveolar lung development. Lung compliance is an aggregate measure of the lung's mechanical properties that is highly sensitive to a number of molecular, cellular, and architectural characteristics, but little is known about compliance in the neonatal mouse lung due to measurement challenges. We have developed a novel method to quantify changes in lung volume and pressure to determine inspiratory and expiratory compliance throughout neonatal mouse lung development. The compliance measurements obtained were validated against compliance values from published studies using mature lungs following enzymatic degradation of the extracellular matrix (ECM). The system was then used to quantify changes in compliance that occurred over the entire span of neonatal mouse lung development. These methods fill a critically important gap connecting powerful mouse models of development and disease to measures of functional lung mechanics critical to respiration and enable insights into the genetic, molecular, and cellular underpinnings of BPD pathology to improve lung function in premature infants.

Clean and Contain: Initial Development of a Measure of Infection Prevention Behaviors During the COVID-19 Pandemic

BackgroundThe Centers for Disease Control and Prevention (CDC) offer behavioral guidance to prevent the spread of infectious diseases like COVID-19. Cleaning (e.g., cleaning surfaces, washing and sanitizing hands) and containing (e.g., covering coughs, keeping distance from others, especially sick people) behaviors are recommended.PurposeTo develop the Clean and Contain Measure, a brief measure of compliance with CDC recommendations for prevention of infectious disease, and validate the measure in individuals experiencing the COVID-19 pandemic.MethodsParticipants were recruited from Amazon Mechanical Turk and social media.ResultsIn Study 1 (N = 97), exploratory factor analysis revealed two scales: (a) five items assessing cleaning behaviors and (b) four items assessing containing behaviors. Simple structure was obtained and alpha coefficients for both scales were >.83. In Studies 2 (N = 204) and 3 (N = 527), confirmatory factor analysis verified the identical factor structure found in Study 1. All loadings were statistically significant at p < .001. Alpha coefficients for both scales were >.84 for Studies 2 and 3.ConclusionsOur measure is a reliable and valid indicator of compliance with cleaning and containing health behaviors that help to prevent the spread of diseases like COVID-19. Future research should replicate construct validity in more diverse samples and continue to refine items, examine construct validity, including predictive and discriminant validity, and improve the measure for future use. With continued use and refinement, this measure could allow health officials and researchers to accurately assess compliance with important infection prevention behavior guidelines.

The Trade-Off Between Tax Administration and Tax Compliance

Abstract This paper revisits optimal tax enforcement policy, focusing on two elements of that policy: (1) the optimal mix of government-level tax administration and individual-level tax compliance; and (2) the optimal mix of this combination (together, tax enforcement) and tax rates. The standard view is that we should weight tax administration but not tax compliance by the government’s cost of funds because we must pay for tax administration, but not compliance, through dis-torting taxes. As a result, we might want to rely on tax compliance measures even when using tax administration would otherwise be less expensive. Using a flexible model that allows the costs of tax ad-ministration and compliance to be imposed in arbitrary ways, I find instead that we should choose between administration and compliance costs purely on effectiveness grounds, without weighting. The reason is that tax administration and tax compliance impose equivalent types of costs and distortions. Both required forced exactions. Using this result, I derive a formula for the optimal mix of tax rates and the overall level of enforcement. Finally, I briefly comment on how the analysis may change in a redistributive income tax context.

Do Survey Estimates of the Public’s Compliance with COVID-19 Regulations Suffer from Social Desirability Bias?

The COVID-19 pandemic has led governments to instate a large number of restrictions on and recommendations for citizens’ behavior. One widely used tool for measuring compliance with these strictures are nationally representative surveys that ask citizens to self-report their behavior. But if respondents avoid disclosing socially undesirable behaviors, such as not complying with government strictures in a public health crisis, estimates of compliance will be biased upwards. To assess the magnitude of this problem, this study compares measures of compliance from direct questions to those estimated from list-experiments - a response technique that allows respondents to report illicit behaviors without individual-level detection. Implementing the list-experiment in two separate surveys of Danish citizens (n&gt;5,000), we find no evidence that citizens under-report non-compliant behavior. We therefore conclude that survey estimates of compliance with COVID-19 regulations do not suffer from social desirability bias.

Hybrid compliance compensation for path accuracy enhancement in robot machining

Robot machining processes with high material removal rates lack of high path accuracy mainly due to the low stiffness of industrial robots. The low stiffness leads to process forces caused deviations of the tool center point (TCP) from the planned position of more than 1 mm in industrial applications. To enhance the path accuracy a novel hybrid compliance compensation is developed. It combines a force sensor and model based online compensation with forces of an offline simulation to instantly react to predictable high force changes e.g. at a milling cutter exit from the work piece. The method is applied to a KUKA KR 300 robot. A compliance model based on a forward kinematic with virtual joints is implemented on an external controller. Cartesian or axis specific compensation values are calculated and transferred to the robot via a control circuit. A compliance measurement method is developed and a force torque sensor is mounted to the flange of the robot. The system is validated in with Cartesian and axis specific compensation values as well as with and without pilot control.

Misguided quality incentives: The case of the Santiago bus system

Abstract This article helps explain why incentive-based contracts have failed in some cities. It also explicitly shows how contracted kilometer- and passenger-based payments affect transit service quality. First, we study how contract renegotiations in 2012 and 2013 affected quality related to service kilometers in the bus public transport system of Santiago, Chile. To do that, we analyze the evolution of compliance measures and estimate the effect of renegotiations on key performance indicators. The main results are that the renegotiation of 2012 led to minor improvements in frequency compliance but deterioration in regularity, whereas the renegotiation of 2013 led to reduced fines for non-compliance with no change in frequency compliance and decreased regularity. Second, we formulate a model to analyze the behavior of a firm operating under a contract like the one in Santiago. We identify conditions that must be present for an operator to provide the contracted service kilometers, depending on the per-kilometer and per-passenger payments stipulated in the contract. The results of the analysis are empirically tested, and we conclude that the incentives in Santiago do not sufficiently incentivize contract compliance. A central result is a formula for payment per kilometer and payment per passenger when the objective is the provision of service kilometers.

Tax Audits and Tax Compliance in Rivers State Internal Revenue Service, Nigeria

This study examined the relationship between tax audits with the empirical referents of desk audit, field audit and tax compliance with its measures of taxpayers registration, filing of tax return and penalties in Rivers State Internal Revenue Service. Tax audits as emerging concepts has suffered from scarcity of empirical evidence in Rivers State. Research hypotheses were formulated to test the relationship between tax audits and tax compliance. Copies of Questionnaire were distributed. The data that was obtained via survey instruments were analyzed using the descriptive statistical method to test for the mean, Rho analysis. Reliability test was conducted using Cronbach Alpha reliability with the scores of the variables of 0.7. The hypotheses were tested using Pearson’s Product Moment Correlation (PPMC) and regression analysis. From the analysis, the result shows that there is a significant relationship between empirical referent of tax audits and the measures of tax compliance. The study also found that there is a significant association between desk audits and filing of tax returns. Also desk audit is significantly correlated to penalties. Other results show that there is significant association between field audits and filing of tax returns, field audit and penalties also have a significant association. It was also found that adequate manpower does have mediating influence in the association between tax audits and tax compliance. Consequently, the study concludes thus, organizations prefers desk audits to field audits because field audits reveals more detailed work and encourages the provision of more documents by the taxpayer. The desk audit is more convenient for both the revenue authority and the taxpayer because field audit entails elaborate job to be performed by the Revenue authority. The study recommends that tax audits should be carried out on regular intervals, by this compliance rate will increase if tax audit is administered and the revenue realized is judiciously used. Tax audits should include desk audit and field audit. Adequate personnel should be engaged to carry out tax audits. Desk audit for the sake of convenience should be preferred to field audit and finally, companies that fall within the tax net should comply to avoid penalties. Keywords: Tax, Tax audits, Tax Compliance, Internal revenue Service DOI: 10.7176/RJFA/11-16-13 Publication date: August 31 st 2020