Tax Perception Research Articles

Taxation in Law and Economics: A Brief Review for Public Policy Decisions

The purpose of this research paper is twofold. The first chapter gives a survey of the experimental literature on the perception of individuals concerning their tax burden and its effect on economic decisions. Within this chapter, several strands of literature are discussed, namely: perception of marginal tax rates, influence of tax complexity on tax perception, taxation and incentives to work, tax salience, and tax morale and fairness. The second chapter considers whether knowledge of the tax law is socially desirable. Here, whether knowledge of the tax law is desirable depends on three factors: expectations about the tax in the absence of knowledge, the type of tax, and the quality of the tax. Then, apply this to various policy decisions where knowledge of the tax law is a key variable, including the regulation of tax advisors, hidden taxes, and whether individuals have the socially optimal incentive to seek knowledge of the tax law.

Muhasebe Meslek Mensupları ve Muhasebe Meslek Adayı Öğrencilerin Vergi Konusuna Yaklaşımlarının Karşılaştırmalı Olarak Araştırılması: Burdur İli Örneği

Vergi konusu hakkında ortaya çıkan başta vergi bilinci olmak üzere vergiye karşı olan tutum, vergi ile uyum, vergi geliri, vergi algısı ve vergi yükü boyutlarında muhasebe mesleğine yönelik eğitim veren bölümler arasında yer alan Muhasebe ve Finansal Yönetim Bölümünde teorik eğitim alan öğrenciler ile teorik eğitimleri sonrasında muhasebe mesleğini icra etmekte olan muhasebe meslek mensuplarının yaklaşımları arasında farklılığın olup olmadığının tespit edilmesi araştırmanın amacı olarak belirlenmiştir. Araştırma sonunda oluşturulan 6 adet hipotezden 5’i kabul edildiği ortaya çıkmıştır.

Vergi Bilincini Şekillendiren En Etkili İç ve Dış Faktörler

Vergi, devletin kamu hizmetlerini karşılamak amacıyla vatandaşlarından aldığı ekonomik bir değerdir. Vatandaşların bu değere karşı oluşmuş bilinçlerine ise vergi bilinci denilmektedir. Her ülkede vergi bilinci kişilerin vergiyi algılama düzeylerine göre farklılık göstermektedir. Bu farklılık vergi bilincinin birçok sosyal, ekonomik ve kültürel faktörler tarafından etkilenmesinden kaynaklanmaktadır. Bu çalışma en etkili faktörleri tespit ederek bu faktörlerin kişilerin vergi bilinçlerini şekillendirme noktasındaki önemini gözler önüne sermeyi amaçlamaktadır. Vergi bilincini etkileyen faktörlerin daha kolay incelenebilmesi açısından faktörler, iç ve dış faktörler olmak üzere ikiye ayrılmıştır. Çalışmada iç faktörlerden devlete bağlılık ve vatandaşlık bilinci, vergi ahlakı, kişinin eğitim ve gelir düzeyi, dini inanış ve gelenekler, siyasi iktidarın kabul düzeyi konuları incelenmiştir. Dış faktörlerden ise vergi afları, vergi adaleti, siyasi ve ekonomik koşullar, kayıt dışı ekonomi, vergi yasalarının ve tekniğinin karmaşıklığı başlıklı konular incelenmiştir. Yapılan araştırmalar sonucunda çalışmada adı geçen faktörlerin kişilerin vergi bilinçlerinin oluşması noktasında büyük önem taşıdıkları tespit edilmiştir.

PENGARUH PERSEPSI APARAT ATAS STRATEGI INTENSIFIKASI DAN EKSTENSIFIKASI PAJAK DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI JAWA BARAT (WILAYAH 1 BOGOR)

This research was conducted at Revenue, Local Finance and Asset Revenue and Management Agency (DPPKADs) in Province of West Java (Bogor Region 1), intended to obtain empirical evidences about the influence of personal’s perception of local tax and retribution intensification and extensification on tehe increase of locally Raised Revenues (Pendapatan Asli Daerah-PAD) in Province of West Java (Bogor Region 1). The major research data collection was by questionnaire with analysis unit of DPPKADs in 6 (six) towns/regencies in Bogor Region 1 and the respondence were eselons 2,3, and 4 officers of 150 in total. The secondary data was obtained by studying documents existing in 6 (six) DPPKADs. Data processing used Multiple Reression Analysis. The simultaneous test result showed that personal’s perception of local tax and retribution intensification and extensification simultanousely has positive, significant influence on the increase of PAD in Province of West Java (Bogor Region 1). The results of partial test showed that: local tax and retribution intensification on the increase of PAD in Province of West Java (Bogor Region 1) and local tax and retribution extensification on the increase of PAD in Province of West Java (Bogor Region 1).

PENGARUH PERSEPSI MAHASISWA AKUNTANSI TENTANG PAJAK DAN BREVET PAJAK TERHADAP MINAT BERPROFESI DIBIDANG PERPAJAKAN

Abstract This research was counducted at the University of Pamulang the purpose of this study was to determine the effect of Accounting Students' Perceptions of Taxes and Taxes on Profession Interest in Taxation. The results of this study indicate that Perceptions about Tax have a partially positive effect on Interest in Profession in the Taxation Sector. F there is a significant influence between X1 and X2 simultaneously on the interests of working in the taxation field. Perception of Tax and Brevet tax in the Adjusted R Square Test of 0.114 means that the variable of interest in the taxation profession can be explained by the perception variable about tax and tax brevet of 11.4% or it can be said that the variable perception of tax and tax brevet can influence interest in the profession taxation of 11.4%.

Pengaruh Moral Wajib Pajak Orang Pribadi terhadap Persepsi atas Tax Evasion dengan Kepatuhan Wajib Pajak sebagai Variabel Mediasi

The purpose of this study is to be able to analyze the effect of moral on perception of tax evasionmediated by taxpayer compliance. Calculation of the number of research samples using Slovinformula, the sample in the study was as many as 100 questionnaires distributed directly in CentralSemarang Two Primary Tax Office with the permission of the official in charge of the Tax Office. Dataanalysis uses the WarpPLS 4.0 program with Partial Least Square (PLS) approach. The Results ofpreviois studies as follows moral has a positive effect on the compliance. Compliance has a negativeeffect on perception of tax evasion. Moral has a negative effect on perception of tax evasion.Compliance mediates the effect of moral on perception of tax evasion.

The Tax on Immovable Property, Different from the Land Plot: Theory and Practice of Application

The tax on immovable property is one of the oldest types of taxes known to the financial and legal science. In fact, a land tax and a tax on immovable property, different from the land plot, are those local taxes that are subject to taxation in each territorial community. In addition, this tax: 1) relatively simple and transparent in administration; 2) is fixed and does not depend on the results of the economic activity of the payer; 3) encourages the redistribution of property from a less efficient to a more efficient owner; 4) facilitates a better assessment of own assets by payers-legal entities; 5) allows to bring in to taxation the income received as a result of shadow activity; 6) provides relatively stable and projected revenues to the budget. The problems of taxation of real estate in Ukraine are both economic and political in nature. Among the first group of problems is the choice of the form of taxation of real estate, the definition of tax base, tax rates, benefits, as well as differences in the taxation of certain types of real estate. The second group of problems is relate to the ambiguous perception of tax by citizens, the presence of a strong political lobby that allowed long to delay the introduction of this tax and the possibility of not paying even now.

Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects

In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME’s) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis. The result of this research indicates that the perception of justice tax has a significant effect as well as the most dominant variable affecting taxpayer compliance, taxability perception has a significant adverse impact on taxpayer compliance, tax perception simplicity has no significant impact, taxpayer's judgment is not valid in testing. The overall coefficient of determination contributes 26.5%.

PENGARUH PERSEPSI KEBERMANFAATAN DAN PERSEPSI KEMUDAHAN E-SPT PAJAK PENGHASILAN TERHADAP EFISIENSI PEMROSESAN DATA PERPAJAKAN BAGI WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA CILEGON

The purpose of this research is to examine the influence on the effect of perceived usefulness and easy of use of e-SPT income tax toward efficiency taxation data processing for the taxation of corporate taxpayers at KPP Pratama Cilegon. Population of this research is the corporate taxpayer using e-SPT. The sample of this research is the corporate taxpayer using e-SPT. Data were analyzed using software IBM Statistical Package for Social Science (SPSS) version 20. The method used is quantitative analysis, with multiple linear regression model. The results showed that the perception of e-SPT Tax Income efficiency affects the efficiency of tax data processing for corporate taxpayers at KPP Pratama Cilegon. While partically, the ease of e-SPT income tax perception does not affect the efficiency of tax data processing for corporate taxpayer at KPP Pratama Cilegon.

The decisive impact of tax administration practices on firms’ corruption Experience and Perceptions: Evidence from Europe and Central Asia

ABSTRACTTwo competing conceptualizations of corruption in the literature view it either as efficient or burdensome from firms’ perspective. Using data on the prevalence and the nature of firms’ interactions with tax authorities in twenty-eight Eastern European and Central Asian (ECA) countries, this paper contributes to evaluation of competing ideas in the literature about firms’ experience of corruption in tax administration. Special emphasis is given to examination of taxation-related determinants of corruption prevalence (frequency and magnitude of bribery), as well as the effect of the interaction with tax authorities on perception of tax and overall corruption. Regardless of country context, it appears that perceived corruption in tax administration and actual experiences with bribery during interactions with tax officials more than anything else affect the overall perceptions of corruption, thereby supporting the conceptualization of corruption in tax administration as burdensome, rather than efficient.

Tax Perception and Tax Evasion

The study attempts to report the factors that are responsible for people’s perceptions about taxation, in general, and tax evasion, in particular. The study frames a model, based on which research hypotheses are derived. Adopting crosssectional research design, a survey was carried out on a sample of 125 respondents. A pre-test was also carried out to test the reliability and validity of the interview-schedule before the actual survey was executed. Factor analysis was applied for data reduction. Results of inferential statistics show the influence of selective demographics on tax perception and tax evasion, with other factors such as provisions for penalty and prosecution and rates of tax also influencing the taxpayers’ decisions. While acknowledging a few shortcomings, the relevance of the study in policy-making has been enumerated. In conclusion, a road map for further studies has been indicated.

Tax perception matters : Preferences for welfare policy expansion with tax increase

본 연구에서는 증세를 수반하는 경우의 복지 태도에 있어 주관적 세금부담 인식의 역할을 실증적으로 분석하였다. 증세 조건의 명시는 복지확대로 인한 혜택과 함께 비용에 대한 고려를 유발하기에 세금부담 인식은 복지 태도에 영향을 미칠 것으로 예상할 수 있다. 이때 세금 부담 인식은 본인 세금부담 인식과 타인의 세금부담을 포함한 조세 체계의 누진성에 대한 선호로 구분하여 기존의 복지 태도를 설명하는 사익 추구 요인과 가치 요인의 관점을 반영하였다. 분석 결과, 증세 조건이 명시된 경우에만 본인 세금부담 인식은 복지 태도에 부정적 영향을 미쳤다. 반면, 조세 누진성 선호는 증세 조건과 관계없이 복지 태도에 긍정적인 영향을 보였다. 또한 증세 조건 명시 전후의 복지태도를 비교하였을 때 본인 세금부담 인식은 부정적 변화를 이끈 반면, 조세의 누진성 선호는 복지 태도 변화에 영향을 미치지 않았다. 또한 본인 세금부담 인식의 영향력은 저소득층과 중산층에서, 조세 누진성 선호의 영향력은 고소득층에서 더 분명하게 나타났다.

The disconnect between tax laws, public opinion and taxpayer compliance: a study of the taxation of gambling winnings

The taxation of gambling winnings was considered unfair to taxpayers and regressive. The tax reporting intentions of casino patrons are rarely based on legal requirements, but instead on the amount of winnings and perception of tax laws. The underreporting of tax liabilities contribute to the 'tax gap'. This study examines materiality, casino patrons' tax knowledge, perception of taxation and perception of taxation of winnings as predictors of tax reporting intentions. Using regression, these variables contribute to predictive models of tax reporting intentions. The study found that materiality, overall tax perception and tax knowledge were significant predictors. The perception of the taxation of winnings was not a significant to the model. This study adds to tax evasion and compliance literature by providing information about the reporting intentions of casino patrons. A unique dataset using respondents that have not previously been included in tax studies was developed for the study.

The disconnect between tax laws, public opinion and taxpayer compliance: a study of the taxation of gambling winnings

The taxation of gambling winnings was considered unfair to taxpayers and regressive. The tax reporting intentions of casino patrons are rarely based on legal requirements, but instead on the amount of winnings and perception of tax laws. The underreporting of tax liabilities contribute to the 'tax gap'. This study examines materiality, casino patrons' tax knowledge, perception of taxation and perception of taxation of winnings as predictors of tax reporting intentions. Using regression, these variables contribute to predictive models of tax reporting intentions. The study found that materiality, overall tax perception and tax knowledge were significant predictors. The perception of the taxation of winnings was not a significant to the model. This study adds to tax evasion and compliance literature by providing information about the reporting intentions of casino patrons. A unique dataset using respondents that have not previously been included in tax studies was developed for the study.

Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions

Individuals often do not take taxes correctly into account, which results in distorted or unexpected investments. We shed further light on the discussion of such behavioral tax perception biases by analyzing intrinsic and extrinsic effects on investment decisions. We study two dimensions: (1) the influence of emotions and perceived risk (individual dimension, intrinsic effects) and (2) the influence of available tax information by varying tax complexity and salience (tax system dimension, extrinsic effects). In our laboratory experiment, we construct the payoff structure such that the subjects are confronted with exactly the same choices in net terms in a situation with or without a capital gains tax. This design allows us to identify pure tax perception biases. We show that both dimensions are able to explain tax perception biases. In particular, we find evidence that perceived risk is lower and consequently willingness to take risk is higher with a capital gains tax (with full loss offset provision) than without taxation. Furthermore, this positive effect on risky investment is higher in a situation with a rather low level of tax information in which tax complexity is high and tax salience is low.

Intrinsic and Extrinsic Effects on Behavioral Tax Biases in Risky Investment Decisions

In a variety of recent papers, it is shown that individuals do not take taxes correctly into account, which results in distorted or unexpected investment behavior. We shed further light on the discussion of such behavioral tax perception biases by analyzing intrinsic and extrinsic effects on decision behavior. We study two dimensions: (1) the influence of emotions and cognition (individual dimension, intrinsic effects) and (2) the influence of available tax information by varying tax complexity and salience (tax system dimension, extrinsic effects). In our laboratory experiment, we construct the payoff structure such that the subjects are confronted with exactly the same choices in net terms in a situation with or without a capital gains tax. This design allows us to identify pure tax perception biases. We show that both dimensions are able to explain tax perception biases. In particular, we find evidence that perceived risk (cognition) is lower and consequently willingness to take risk is higher with a capital gains tax (with full loss offset provision) than without taxation. Furthermore, this positive effect on risky investment is higher in a situation with a rather low level of tax information in which tax complexity is high and tax salience is low. In addition, we are able to provide evidence that the use of decision heuristics can explain the observed tax bias differences between our information treatments. In particular, we find a negative relationship between the information level and the use of heuristics.

Public perception and characteristics related to acceptance of the sugar-sweetened beverage taxation launched in France in 2012.

In France, an excise tax on sugar-sweetened beverages was introduced on 1 January 2012. Our objective was to assess perception of this tax as well as the sociodemographic characteristics of its supporters and opponents. Cross-sectional study within the Nutrinet-Santé cohort. A sub-sample of 1996 individuals was selected among participants in the Nutrinet-Santé cohort study. Perceptions of the sugar-sweetened beverage tax were assessed via self-administered questionnaires. The sociodemographic and dietary profiles of supporters and opponents of this tax were explored by multinomial logistic regression. Setting Nationally representative French sample, 2012. Adults aged >18 years (largest sample n 1996). Half of the study sample was generally supportive of the tax and 57·7 % perceived it as helpful in improving population health. Participants were more likely to support the tax model if the revenue it generated would be used for health-care system improvement (72·7 %) and if such taxing was associated with a corresponding decrease in the prices of other foodstuffs (71·5 %). Older participants were more likely to support the tax than were their younger counterparts (OR=2·37; 95 % CI 1·60, 3·49 for >65 years v. 26-45 years; P<0·001). Participants with lower educational levels were less likely to support the tax than were those with more formal education (OR=0·31; 95 % CI 0·19, 0·52 for low educational level v. high education level; P<0·001). In our models, sugar-sweetened beverage consumption was not associated with tax perception. The French sugar-sweetened beverage tax appeared to be favourably perceived by the public. Sociodemographic factors modulated such perceptions and should thus be taken into consideration when drafting future public health measures.

Real Tax Effects and Tax Perception Effects in Decisions on Asset Allocation

We test the predictions of the theoretical literature initiated by the study of Domar and Musgrave (1944) with a laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to distinguish between Real Tax Effects and Perception Effects when a proportional income tax, with and without a full loss offset provision, is introduced. Observed investment behavior is partially inconsistent with the theoretical predictions if we do not control for the Perception Effects. However, if we consider these effects, we find support for the theory. The isolated Perception Effects can explain the unexpected behavior observed in previous studies and has both scientific and political implications.

Real Tax Effects and Tax Perception Effects in Decisions on Asset Allocation

We test the predictions of the theoretical literature initiated by the study of Domar and Musgrave (1944) with a laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to distinguish between Real Tax Effects and Perception Effects when a proportional income tax, with and without a full loss offset provision, is introduced. Observed investment behavior is partially inconsistent with the theoretical predictions if we do not control for the Perception Effects. However, if we consider these effects, we find support for the theory. The isolated Perception Effects can explain the unexpected behavior observed in previous studies and has both scientific and political implications.

Taxes and Mistakes: What's in a Sufficient Statistic?

What determines the efficiency cost of taxation in the presence of optimization errors? Employing recent results quantifying efficiency cost when consumers are subject to biases, this paper shows how budget adjustment rules, debiasing, and the nature of tax perception affect efficiency cost. Budget adjustment rules govern how taxpayers meet their budget constraint in spite of misperceptions. Complete consideration of budget adjustment rules shows why simply detecting misperception of taxes is insufficient for welfare. Furthermore, if consumers debias at sufficiently high stakes, policymakers' attempts to exploit biases to reduce inefficiency — like switching from high- to low-salience taxes — can actually increase inefficiency. Any cognitive costs of debiasing exacerbate this curse of debiasing. I demonstrate that the model can be applied to even complicated misperceptions using the example of ironing, which leads to a clarification of prior welfare analysis of ironing.