Tax Consciousness Research Articles

The art of plucking the goose: Chinese urban residents' tax consciousness

AbstractPublic finance lies at the heart of politics. It shapes citizens' political attitudes and behaviors. While the expenditure side has been studied very extensively, the income side has been neglected, especially in authoritarian regimes. Taking China as an ideal case, we use a nation‐wide random sample of urban residents to study how citizens under strong authoritarian states perceive their tax burdens. We find that Chinese citizens have low tax consciousness, defined as the perception of fairness both in comparison to people they know and to the amount of public goods they receive. Citizens' income, the amount of public goods they receive, and media consumption have important effects on their tax perception. We argue that there are three mechanisms used by China's “half‐tax state” to reduce their citizens' tax perception: (1) reduce the salience of people's tax burden, conditional on their income level, (2) generate fiscal illusion effects while providing public services in return for taxes paid, and (3) use propaganda to shape the ideology of tax compliance.

Tax Education and the Attitude of University Students Towards Tax Consciousness: The Case of University of Externado (Colombia)

Many studies have been conducted on the effect of tax education on tax consciousness, however, no study that reveals such an effect has been conducted in Latin America. In this context, we aimed to analyze whether there is a significant difference between the attitudes towards tax consciousness of students who took tax courses and those who did not take tax courses at the University of Externado in Colombia. The data regarding 538 surveys were taken into account for analysis and testing. A 5-point Likert scale was used for the attitude items in the survey. It was observed that the data on attitude items did not show a normal distribution. Therefore, non-parametric tests were used for the data subject to our survey. In this context, the relationship between the demographic data (gender, marital status, work status) and the attitude items were analyzed through Mann Whitney U and Kruskal Wallis H tests. The test results of our study for gender and marital status showed that female students compared to males and married students compared to single and engaged students showed more supportive attitudes towards consciousness. Additionally, the students who define their own tax consciousness level as high revealed more supportive attitudes towards tax education. As the results of our analysis revealed that there is not much difference among the attitudes of students who received tax courses and those who did not receive tax courses, it would be beneficial for comparability to carry out such a study in universities in other countries located in Latin America.

The Art of Plucking the Goose: Chinese Urban Residents’ Tax Consciousness

The Art of Plucking the Goose: Chinese Urban Residents’ Tax Consciousness

The Mediating Role of Tax Awareness: Understanding and Sanctions on Taxpayer Compliance

The primary objective of this research is to examine and assess the impact of tax comprehension and tax penalties on taxpayer adherence to tax payment obligations, with tax awareness serving as an intermediary variable. The study will be conducted at the South Jakarta Madya Tax Office. The data utilized in this study were collected from taxpayers who were registered at the South Jakarta Madya Tax Office and voluntarily participated as respondents. This study employs primary data collection methods through direct field research, utilizing questionnaires administered to respondents. The proposed data analysis methodology encompasses several components: descriptive statistical tests, outer model tests, inner model tests, and hypothesis testing. These analyses will be conducted utilizing the comprehensive model of structural equation modeling (SEM) analysis with smartPLS. The findings indicated that the variables of tax comprehension, tax sanctions, and tax awareness exhibited a favorable and statistically significant impact on taxpayer compliance to some extent. The variables about tax comprehension and tax penalties show a clear and statistically significant effect on tax consciousness. Taxpayer compliance is influenced by two key variables: tax understanding and tax sanctions. These variables have been found to have a favorable and significant impact on compliance levels when mediated by tax awareness.

Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures

At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due to inaccuracies that have resulted in administrative sanctions in the form of a 200% fine from the lack of tax deductions or collection The human resources possessed by the tax authorities are actually not ready to implement the self-assessment system and certain interests have emerged to do tax avoidance, tax evasion, and tax mindedness.

La Evasión Fiscal y la Recaudación en las Empresas Comerciales de la Región Tacna

Tax evasion and tax collection in small and medium-sized enterprises in the region is a persistent and growing problem that affects not only the fiscal fund but also the development of the country. Therefore, knowing from the perspective of the family business how this phenomenon happens is important to understand the problem and in subsequent work to initiate the corresponding improvement actions. The work aims to determine if there is a relationship between Tax Evasion and Tax Collection in merchants of the Lima Fair in the province of Tacna. Its secondary objectives are: To determine the relationship between Tax Consciousness and Tax Collection, determine the relationship between fiscal responsibility as a role of the taxpayer and Tax Collection and analyze tax knowledge and its relationship with tax collection in the companies investigated. The study carried out belongs to the exploratory, descriptive, relational level and presents a non-experimental and transectional design. According to the objective of the research, the aim is to find the relationship of the variables, it is defined as a descriptive-correlational study. As a result, it was concluded that there is a significant relationship between tax evasion and tax collection in merchants of the Lima Fair in the province of Tacna 2017. Likewise, it is proved that there is a significant relationship between tax awareness and tax collection in merchants of the Lima Fair in the province of Tacna. In the same sense, it can be indicated that fiscal responsibility as a role of the taxpayer has a significant relationship in tax collection in merchants of the Lima Fair in the province of Tacna, and finally there is a significant relationship between tax knowledge and Tax collection in the merchants of the Lima Fair in the province of Tacna year 2017.

Modelling tax consciousness evaluation in the context of economic development uncertainty

The aim of this study is to compare a finite set of subjects of taxation by means of evaluating their relative importance by tax consciousness levels using a scale in T. Saaty’s analytic hierarchy process. As a result, the highest value is obtained for large taxpayers, followed by the government, then controlling bodies, and the lowest value is obtained for small taxpayers. The values of the cognitive component for all subjects of taxation are high due to the high accessibility of education, lifelong learning, and development of advisory functions of controlling bodies. Middle-high values of emotional and volitional component are determined by the subjective nature of managerial decision-making and the degree of trust in government and taxation system. Low values of the behavioral component are determined by the subject’s socio-economic role which affects the availability of tax behavior alternatives and their risks in a certain area of activity. It has been proved that there are no standard values for the structural elements and tax consciousness as a whole as they simultaneously represent the cause and effect of imbalances in the functioning and development of the socio-economic system of the country.

Measuring Tax Sensitivity of University Students

Tax compliance has become the main issue for all taxation authorities. Tax sensitivity, tax consciousness and tax awareness plays very important role in increasing tax revenues by increasing the level of tax compliance. Understanding and measuring of those factors is very important to generate more tax revenue and serving more public services. Tax sensitivity and tax consciousness of citizens are not only related to external variables such as tax rate, income and probability of audits and severity of fines, but also related to internal variables, such as citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms. This study aimed to understand the perspective of university students for tax sensitivity. For this purpose, tax sensitivity levels of senior students of Gaziosmanpaşa University Faculty of Economics and Administrative Sciences were investigated. A total of 290 students’ tax sensitivity level was surveyed using questionnaire survey. Factor analysis, One-way ANOVA and independent sample t tests were used in the study.

Verification of the Tax Consciousness Determinants Factors for Strengthening National Future Technology and Taxes Competence

Verification of the Tax Consciousness Determinants Factors for Strengthening National Future Technology and Taxes Competence

An Difference Analysis on the Tax Consciousness of the Employe and Self-Employed

An Difference Analysis on the Tax Consciousness of the Employe and Self-Employed

TAX AWARENESS, MODERN TAX ADMINISTRATION SYSTEM AND TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE

The purpose of this research is to know the influence of the consciousness of tax, the tax administration system and modern taxation sanctions against taxpayer compliance. The sample used in this study the taxpayer in the city of Surakarta. The technique of sampling is done using a purposive sampling of the dwarf. The sample of respondents in the study were 40 tax payers. Methods of analysis used was multiple linear regression analysis. Results of the study the feasibility test model (F test) shows that the independent variable (the awareness of tax, the tax administration of the modern sisem and tax penalties) influential and significantly to the dependent variables (compliance with tax payers). The results of the research hypothesis test (test t) indicates that the variable tax consciousness and modern tax administration system and significant effect against taxpayer compliance, while variable tax sanctions had no effect and no significant against taxpayer compliance.

IMPLEMENTASI KEBIJAKAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT

ABSTRACTOne of the problems that occurred in the Probolinggo City, East Java province is thegaps in the implementation of the tax collection system self assessment at the restauranttax. Where, there is no public support for the policy of self assessment tax collectionsystem at the restaurant tax in Probolinggo City.Self assessment tax collection system at the restaurant tax is a tax collection system inwhich the public taxpayer restaurant was entrusted to carry out the national mutualcooperation through compute, calculate, and report on their own pay taxes owed.This study aimed to analyze the policy of the tax system of selfassessment on taxesrestaurants in Probolinggo City East Java province, in force since the enactment ofConstitution No. 6 of 1983 on General Provisions and Tax Procedures, as amendedby Constitution No. 9 of 1994 and Constitution No. 16 of 2000, and changed again toConstitution Number 28 of 2007. This study is the use of qualitative research methods.Determination of informants done purporsive sampling method is sampling techniquebased on a certain criteria. The number of informants interviewed was 18.The results of the analysis in this study showed that the implementation of the policy of taxcollection system of self-assessment at the restaurant tax still has not managed entirelyto be applied in Probolinggo City due to several factors into obstacles such as lack ofawareness of the taxpayer (tax consciousness), honesty taxpayer, willingness or desire topay taxes (willingness to pay), discipline taxpayer (tax discipline) in implementing the taxlaws, the laws are weak and some other obstacles.Based on the analysis, researchers gave suggestions to the Government of ProbolinggoCity to further enhance socialization activities, consider the e-tax system, andalso to policy-makers to pay more attention to return the contents of the policy andimplementation context .Keywords: policy implementation, self assessment, tax restaurants

The Effect of Taxpayer Characteristics on the Tax Consciousness and Tax Compliance Action of National Tax and Local Tax

The Effect of Taxpayer Characteristics on the Tax Consciousness and Tax Compliance Action of National Tax and Local Tax

납세자 특성이 지방세의 납세의식과 납세순응 행위에 미치는 영향

This study, we aimed to investigate the impact of taxpayer characteristics on the tax consciousness and tax compliance action of local tax in survey. We collected data by a question paper to complete this study, established a study model and analyzed it. The data were collected from Direct Survey. The frequency analysis, exploratory factor and reliability test, analysis of variance, multiple regression of SPSSWIN were applied to analyze the data. The results were as follows: First, It was found that tax ethic and tax compliance of tax consciousness was significantly different at the age, the job of taxpayer characteristics, that tax fairness of tax consciousness was significantly different at the sex, the job of taxpayer characteristics. Second, It was found that tax loyalty of tax compliance action was significantly different at the job of taxpayer characteristics, that complaining behavior of tax compliance action was significantly different at the age, the job of taxpayer characteristics, that silence of tax compliance action was significantly different at the sex, the age, the job of taxpayer characteristics. Third, We were found that tax ethic and tax compliance of tax consciousness has significant effects on the loyalty of local tax, that the age and the job of taxpayer characteristics has significant affects on the complaining behavior of local tax, that the sex and tax ethic has significant affects on the silence of local tax.

The Improvement of a Tax Compliance Program: the Case of Mersin City

As it known, postgraduate education contributes to the development of individuals who the community needs and have high level knowledge and skills, also it helps to manyindividuals to specialize and have a career. Many public institutions provide scholarships for the development of postgraduate education, also they provide Erasmus facility to them in Turkey. Postgraduate education prepares to individuals to the academic world by combining research methods lesson and on the use of SPSS with a course-based. Students who have completed the 10 lessons in the postgraduate education are starting their thesis studies with the form of a thesis proposal which must be given within the legal process. So we started to work about voluntary tax compliance that we have determined with our advisor after the thesis phase, we have combined it with the basic subjects of the tax ethics and tax consciousness in the Public Finance. The aim of this study is to examine the thesis study for the explain the mechanism of postgraduate education of Mersin University the study named “The Improvement of A Tax Compliance Program: A Case of Mersin City” which currently being carried out with BAP (Scientific Research Projects) support. In this study including that the definition of voluntary compliance, theoretical development and evaluation of successful country implementations. It aims to reach 400 people on the basis of Mersin City by following the quantitative research strategy. Survey method will be used for the collection of data and SPSS Statistics 20 for analyzing of data for empirical part of thesis.* This study was supported by the Research Fund of Mersin University in Turkey with Project Number 2017-1-TP2-2249.

Vergi Bilincini Etkileyen Demografik ve Siyasi Faktörler: Kırgızistan Örneği

Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers’ to pay taxes or tax morale. Socio-psychological factor as tax consciousness play one of the main role in the tax behavior. Tax consciousness means that taxpayer is aware about taxes that paid, knows what taxes are and how tax revenue is used. So tax consciousness is important in the forming of tax behavior and also in the improving democracy by increasing public control on public finance. In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. In this paper authors aim to analyze tax consciousness of taxpayers in Kyrgyzstan using the questionnaire conducted in 2013 in the the capital city of Kyrgyzstan in Bishkek. Factors that affect tax consciousness will be analyzed with probit model.

Comparative Analysis of the Tax Consciousness on the Tax Compliance Action －Focused on the National Tax and Local Tax－

Comparative Analysis of the Tax Consciousness on the Tax Compliance Action －Focused on the National Tax and Local Tax－

ÜNİVERSİTE ÖĞRENCİLERİNİN VERGİ BİLİNÇ DÜZEYLERİNİN ve FATURA DUYARLILIKLARININ ÖLÇÜLMESİ

Nowadays, constantly increasing public expenditure makes more important the taxes which necessary for the public expenditure in terms of government. At the point of providing these tax revenues there are important tasks not only for politicians but also for all individuals who creating the community. So, only providing and increasing of tax consciousness of politicians is will not be adequate for rising public expenditure. Therefore, a society totally should have tax consciousness. Thus, tax revenues which required for public expenses can be obtained and necessary public activities can be executed. Particularly, tax consciousness and sensitivity of getting voucher and invoice of youths and pupils in the community is like a mirror which reflects economical and financial future of the society. To research the consciousness of youths and acting for decision and policies about country in the light of the data is required for public efficiency. For this purpose, consciousness about receiving vouch/invoice and tax consciousness of senior students of Gaziosmanpasa University Faculty of Economics and Administrative Sciences were investigated. A total of 290 students were surveyed using questionnaire survey. Factor analysis, One-way ANOVA and independent sample t tests were used in the study. According to results of the research, it is identified that pupils who study at department of public finance has higher level of tax consciousness and sensitivities of getting receipt than pupils who study at department of economics and business management relatively.

The Impact of Tax Consciousness on the Tax Compliance Action

The Impact of Tax Consciousness on the Tax Compliance Action

The Analysis of Latent Factor Structure on the Tax Consciousness Survey

The Analysis of Latent Factor Structure on the Tax Consciousness Survey