Voluntary Compliance Research Articles

Reloading Civil Disobedience In India - A Gandhian Legacy

There are many factors which shape people’s compliance with laws. Through various studies it was established that the major factors shaping compliance with laws are morality, social pressure, deterrence and legitimacy. In different societies the factor shaping compliance with laws may vary. Early societies largely depend on morality and social pressure for compliance, whereas state centric societies depend on deterrence and modern Democratic Republican societies depend on legitimacy. In India, however, deterrence remains the dominant factor shaping compliance with laws despite India's long-standing democratic republican system. The people in India are often hesitant to follow their own government’s laws. The Gandhian legacy of freedom struggle, particularly the civil disobedience and non-cooperation movement might have legitimized civil disobedience. The civil disobedience movement later suppressed voluntary compliance with laws. This reflects a culture of lack of voluntary compliance with laws among the Indian people. This may be the reason why the state has to rely more on deterrence than legitimacy. If legitimacy shapes compliance with laws then people would have practiced voluntary compliance with laws

Analysis of the Role of Tax Consultants in Improving Taxpayer Compliance (Case Study at SHC Manado Tax Consultant Office)

The role of tax consultants is instrumental especially in improving taxpayer compliance, especially in the midst of increasingly complex tax regulations. Tax consultants can increase taxpayer awareness of the importance of voluntary tax compliance, which ultimately contributes to increasing state revenue and economic stability. This research aims to analyze the role of tax consultants in improving taxpayer compliance. The method of analysis used in this thesis research is a descriptive method whose purpose is that each data is collected and then analyzed and then a conclusion is drawn and the type of research used is a qualitative descriptive approach. The results showed that the role of tax consultants is very important in helping taxpayers fulfill their tax obligations. Tax consultants play several key roles in assisting taxpayers to improve taxpayer compliance.

The ethical model of orchestra conducting: a psychological and philosophical perspective

ABSTRACT This article investigates the ethical requirements and features that characterize the professional life of successful contemporary classical orchestras, with particular focus on the leadership style of their conductors. As we will show, the traditional authoritarian approach, marked by the conductor’s commanding charisma and strict demand for obedience from orchestra members, has evolved today into a more ethically-based transformational style of leadership. This new approach is rooted in principles of respect, voluntary compliance, and trust. The present paper delves into the interpersonal dynamics within contemporary orchestras, focusing specifically on the character traits required to establish trust and collaboration between the conductor and the orchestra members, as well as among the orchestra members themselves. In particular, drawing from recent research in psychology, we underscore the significance of deference, empathy, and shared commitment toward the common goal of excellence in performance. We conclude that the ethics-centered style of leadership adopted by most contemporary conductors may extend beyond the realm of music, offering insights applicable to leaders in various other fields. By fostering deep connections, shared purpose, and collaboration, this approach has the potential to enhance organizational performance and outcomes in general.

Dynamics of Perceptions among Self-Employed Business Owners on Tax Collection Models in Tanzania.

Tax compliance issues among self-employed business owners in Tanzania arise from complex and inequitable tax models, exacerbated by inconsistent enforcement and poor policy communication. This study investigates the dynamics of tax collection models in Tanzania, focusing on the perceptions of self-employed business owners across key regions, including Tanga, Dodoma, Arusha, and Mbeya. Drawing on findings from the TAPACO research project, the research employs a mixed-methods approach grounded in pragmatism a philosophy that emphasizes practical solutions. The sample size consists of 150 participants, with data gathered through structured questionnaires and semi-structured interviews representing various sectors within these regions. Entrepreneurial theories such as the Entrepreneurial Orientation (EO) Theory, Resource-Based View (RBV), and Theory of Entrepreneurial Alertness are utilized to frame the analysis of how self-employed business owners perceive tax estimates, bylaws, policies, the regulatory framework, and the tax collection environment. EO Theory explores how entrepreneurs’ risk-taking behaviors and reactivity to changes in the tax environment influence compliance decisions, The RBV examines how entrepreneurs strategically utilize their resources, particularly in making decisions about tax payments and investments in compliance technologies like Electronic Fiscal Devices (EFDs). The findings indicate that self-employed business owners in Tanzania face significant challenges with tax compliance, driven by inaccuracies in tax assessments, corruption within tax enforcement agencies, and a lack of training and infrastructure for adopting Electronic Fiscal Devices (EFDs). These factors, combined with poor communication of tax policies and regulations, have resulted in widespread non-compliance. The study concludes that effective tax compliance strategies must consider the entrepreneurial behaviors influenced by resource availability, risk tolerance, and alertness to regulatory changes. The study recommends strengthening anti-corruption frameworks within tax enforcement agencies, including regular audits, ethical training for task force members, and protections for whistleblowers. Transparency in tax collection operations is essential for rebuilding trust and encouraging voluntary compliance.

Compliance to building thermal envelope insulation requirements based on theory of planned behavior (TPB) and procedural justice theory (PJT)

The construction industry plays a crucial role in achieving sustainable development, particularly in the context of energy conservation. addressing the building's optimized energy efficiency is essential, as it accounts for a significant portion of global energy consumption. While many countries have implemented policies related to building energy conservation, the lack of compliance with relevant regulations remains a challenge. However, voluntary self-regulated compliance can be encouraged through flexible approaches that leverage normative influence and equitable governance attributes within the regulatory system. This study evaluates the building contractors' intention to comply with the Building Thermal Envelope Insulation Requirements (BTE-IR), a critical energy conservation measure for buildings. An integrative model combining the Procedural Justice Theory (PJT) and the Theory of Planned Behavior (TPB) was developed to quantitatively investigate individual and social factors influencing compliance with BTE-IR. The study analyzed a sample of 214 Iranian building contractors using Partial Least Squares Structural Equations Modeling (PLS-SEM). The core findings revealed that subjective norms (β = 0.330, p < 0.01) and perceived behavioral control (β = 0.337, p < 0.01) significantly influence intention to comply with BTE-IR. Additionally, the study explored the moderating effects of job satisfaction, job commitment, years of experience, project experience and marital status on the relationships between variables in the research model. These findings can inform construction industry policymakers in developing optimized strategies for self-regulated compliance with BTE-IR and legitimizing the regulatory system for enforcing sustainable practices.

Determinants of Tax Compliance Behavior: A Case Study in Ethiopia

Policymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. This study employs empirical investigation to explore the factors that influence taxpayers’ voluntary and enforced tax compliance behaviors. Data were collected through a survey questionnaire distributed to 400 taxpayers using simple random sampling and analyzed using an ordered logit model. The results validate the assumptions of the slippery slope framework, showing that trust significantly impacts voluntary tax compliance and that a strong tax authority’s power contributes to more enforced tax compliance in Ethiopia. Additionally, the interaction between trust and power has a more significant effect on enforced tax compliance. This study also emphasizes the importance of improving trust in increasing tax compliance. Moreover, factors such as equity, fairness, tax knowledge, effective tax usage, and taxpayer morale contribute to tax compliance. By identifying factors that contribute to tax compliance, the findings of this research provide valuable insights for tax authorities in Ethiopia and other developing countries in devising strategies to combat tax evasion. This includes implementing a fair tax regime, enhancing the perceived value of public services financed by tax payments, increasing tax knowledge activities to help people understand the importance of paying taxes, and fortifying frameworks to minimize extravagant spending for maintaining public trust and ensuring effective and efficient use of taxpayers’ money.

Drafting a Cybersecurity Standard for Outer Space Missions: On Critical Infrastructure, China, and the Indispensability of a Global Inclusive Approach

Despite limited progress within international institutions, the need for articulating a regulatory framework for cyber operations in outer space is becoming a pressing concern. One precondition for regulation is to share cybersecurity and outer-space common terminology that can inform the negotiation of standards, policies and laws. While the UN Institute for Disarmament Research has recently issued a baseline policy glossary, binding technical definitions are missing, and the lack of a binding international cybersecurity regime adds to the obsolescence of a binding outer-space regime tracing back to half a century ago. As the IEEE SA embarks on the drafting of the first-ever technical standard for cybersecure-by- design outer-space missions, scoping and conceptual challenges abound. Technical standards are US-centred, non-binding, engineering-intensive exercises, where lawyers and Asian jurisdictions are only marginally involved; nevertheless, as China’s framework for cybersecurity is refined and its involvement in outer-space policing deepens, its disengagement from Western-driven standard-setting bodies appears unsustainable. Drawing on the specific challenge of defining what makes a cyber system ‘mission-critical’, I expose the necessity to examine how domestic cybersecurity laws from a diverse range of States identify ‘critical’ information infrastructure. Generalising therefrom, I advocate a jurisdictionally inclusive process that combines American supremacy in technical standard-setting for outer-space missions with Chinese normative contributions to cybersecurity regulation, including on data localisation and mandatory multilevel cyber-hygiene requirements. I further argue that involving legal experts from a diverse range of jurisdictions and sociolegal cultures may enhance the global reception of standardisation outputs, thus securing higher degrees of voluntary compliance therewith. This could foster cooperation and promote regional and global satellite cybersecurity.

ESG Standards in China: Bibliometric Analysis, Development Status Research, and Future Research Directions

Environmental, social, and governance (ESG) standards have received widespread attention in the quest for sustainable development. However, a comprehensive understanding of the current status of ESG standards, particularly in the context of China, remains a scientific gap. This study bridges this gap by adopting a bibliometric analysis to comprehensively analyze the current status of ESG standards. Based on an analysis of 213 articles involving ESG standards in the Web of Science Core Collection database from 2015 to 2024, this study identified the global distribution of ESG standards organizations, research hotspots, trends, and cutting-edge status of ESG standards research. It was found that the research on ESG standards shows a growing trend: the research hotspots mainly focus on the areas of performance, rating, investment, and sustainability. Crucially, this study offers novel insights into the current development status of ESG standards in China, emphasizing the significant roles of the government’s promotion of ESG standard formulation and regulation, corporate voluntary compliance, and academic research and communication. Future research directions on ESG standards are proposed and imply that the implementation of ESG standards in China should be beneficial to sustainable development.

Relationships of mental budgeting of the self-employed without personnel with tax compliance, pension, and disability arrangements

IntroductionSelf-employed people without personnel mostly behave like consumers in managing their business finances, frequently leading to ill-management of the company finances. Ill-management may lead to inability to fulfill important financial obligations and making financial arrangements for the future. Here, we investigate the hypothesis that financial management is related to tax compliance.MethodsWe use having an overview of expenses, making ends meet, occurrence of a business bank overdraft, and how long the business could survive without income, as indicators of financial management. Four measures of tax compliance, i.e., the OECD measure of tax compliance, measures taken by the tax administration, enforced tax compliance, and voluntary tax compliance, and two measures of social security, i.e., pension and disability arrangements, are included. We use survey data from a sample of 1,191 Dutch self-employed people without personnel, roughly equally divided between starters ( ≤ 3 years in business) and non-starters (&amp;gt;3 years in business).ResultsWe found both significant direct and indirect effects of mental budgeting on tax compliance and social security arrangements, thus showing incomplete mediation effects of financial management.DiscussionThe mediation effects of having an overview of expenses were relatively strong for the OECD and voluntary compliance measures, whereas the mediation effects of not making ends meet and bank overdrafts were relatively strong for measures taken by the tax administration and enforced compliance, thus indicating different financial management processes matching different motivations of tax compliance.

A Qualitative Diagnosis of Factors Influencing Presumptive Tax Collection in Zimbabwe

This study aimed to examine the factors influencing presumptive tax collection in Zimbabwe. An interpretivist paradigm was adopted in this study using a qualitative research approach. Primary data were collected through virtual (online) in-depth interviews with 20 participants drawn from the Zimbabwe Revenue Authority, Civic Societies, Parliament of Zimbabwe, Informal Sector Associations and academics. Qualitative data were analysed using thematic analysis. The results of a qualitative analysis of the factors influencing presumptive tax collection in Zimbabwe show that institutional, legal and regulatory frameworks as well as governance and political factors significantly contribute to presumptive tax collection in Zimbabwe. The findings of this study will help ZIMRA and policymakers formulate policy strategies to promote presumptive tax collection and voluntary tax compliance in Zimbabwe.

ЭКОНОМИКО-ПРАВОВОЙ АНАЛИЗ ПРОТИВОДЕЙСТВИЯ НАЛОГОВОЙ ПРЕСТУПНОСТИ: ОПЫТ ОРГАНИЗАЦИИ ЭКОНОМИЧЕСКОГО СОТРУДНИЧЕСТВА И РАЗВИТИЯ И ВОЗМОЖНОСТИ ЕГО ИСПОЛЬЗОВАНИЯ В РОССИИ

The fight against tax crimes requires the use of complex strategies based on principles such as the development and implementation of unified standards and mechanisms for countering tax crimes and economic incentives for voluntary compliance with legislation. The purpose of the article is to consider the economic and legal specifics of the global and national nature of countering tax crimes using the example of the Organization for Economic Cooperation and Development to find new effective mechanisms based on closer international cooperation and unification of national legislation. The results showed a direct correlation between differences in national legislation countering illegal actions by taxpayers, and empirical data obtained mainly through field and laboratory experiments demonstrate the importance of taking into account social, cultural and psychological aspects that have a direct impact on the perception of tax crime in countries.

Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework

Research aims: This research aims to scrutinize the influence of factors impacting voluntary tax compliance and enforced tax compliance using the variables of power of authorities and trust in authorities.Design/Methodology/Approach: This study employed a research sample of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in the Special Region of Yogyakarta represented by business school students, utilizing a questionnaire survey via Google Form with a purposive sampling method. The total number of questionnaires distributed was 60 questionnaires, with 59 questionnaires that could be processed. Data analysis was then carried out using the partial least squares (PLS) approach.Research findings: The results of this study demonstrated that using the slippery slope framework theory, trust in authorities was positively associated with voluntary tax compliance, while the power of authorities was negatively associated with voluntary tax compliance. Trust in authorities, however, did not have any impact on enforced tax compliance. Additionally, the power of authorities exerted a positive effect on voluntary tax compliance.Theoretical contribution/Originality: This study provides an understanding of the factors influencing tax compliance by referring to the slippery slope framework theory. Apart from that, this research field is still relatively underexplored in Indonesia.Practitioner/Policy implication: This study can be used to determine the factors driving and inhibiting MSMEs' taxpayer compliance so that it can be used as input and consideration to improve services related to taxpayer compliance further.Research limitation/Implication: This study can serve as a valuable resource for future research and the generation of new ideas. Also, it can be utilized as a reference in educational materials pertaining to aspects that promote taxpayer compliance.

DAMPAK PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU

This descriptive research is aiming to analyze the impact of implementing TER on the calculation of PPh 21 WPOP for permanent employees at PT. Anugrah. The analysis technique is conducted by comparing calculation of PPh 21 WPOP based on tariffs 17 UU-HPP 7 of 2021 with TER based on PMK 168 of 2023. The secondary data is in the form of all income and calculation of PPh 21 for 32 WPOP permanent employees of PT. Anugrah. The results of this research show the calculation of PPh 21 WPOP a month for 32 permanent employees by applying TER is Rp 3,888,343, while the PPh calculation based on the article 17 rate is Rp 4,242,485. There is a difference in excess income tax deduction of Rp 354,142 a month. Implementation of TER can save taxes. It reduces tax burden and makes calculation process simpler and easier, so PMK regulation 168 of 2023 can reduce WPOP taxes, which is expected to increase awareness and voluntary compliance of WPOP. Apart from that, tax regulations have positive impact in increasing the amount of tax revenue. For this tax overpayment/withholding, request can be submitted for compensation.

A Chip War Made in Germany? US Techno‐Dependencies, China Chokepoints, and the German Semiconductor Industry

&lt;p&gt;As geo-economic and geopolitical rivalries intensify, the US is weaponizing its power in global semiconductor supply chains to restrict Chinese technological development. To win this chip war against China, the US must compel key foreign firms in Asia and Europe not to supply its adversary with the materials, tools, and know-how needed to make advanced semiconductors. But will these firms agree to follow the US chip embargo and avoid the lucrative Chinese market? This article examines Germany’s “China chokepoint” firms, whose identity and behavior remain critically understudied. Drawing on novel data sets and annual company reports, we show that German firms across three case studies are highly “techno-dependent” on the US. Despite this techno-dependence, German firms have so far sought to circumnavigate US export controls. This constitutes a puzzle because Germany’s semiconductor firms are no more involved in the Chinese market than are firms in Japan and South Korea—which have frequently signaled voluntary compliance or even withdrawn from China in anticipation of harsher US sanctions. To resolve this puzzle, we map out Germany’s semiconductor network and demonstrate that it is tightly articulated with Germany’s auto industry—which is in turn heavily exposed to Chinese markets. We propose that this secondary exposure, through firms’ embeddedness in Germany’s “national production regime,” encourages them to resist the US chip embargo. In this way, we contribute empirical and conceptual insights to international political economy scholarship on firms as geo-economic actors, actively engaged in a protracted and contentious policy process with US authorities.&lt;/p&gt;

Investigating the compliance behavior of GST taxpayers: An extension to theory of planned behavior

The government around the globe are striving to improve their public finance to meet their public expenditures and for sustainable development of their economies. However, the capability of the governments to generate adequate revenue is limited and refrained by numerous factors. The non‐compliance behavior of GST taxpayers is one of the major factors attributed to this phenomenon. Therefore, this paper endeavors to frame and validate a comprehensive instrumental scale with the application of the extended Theory of Planned Behavior (TPB) for analyzing the determinants of compliance behavior of GST taxpayers in India. The current study has adopted the quantitative design through exploratory and confirmatory studies by incorporating qualitative semi‐structured interviews with 100 GST consultants to validate the instrumental scale. The study has collected a random sample of 339 GST taxpayers using snowball random sampling. Meanwhile, the study has employed the Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) for analyzing the collected data. The result affirms six major factors in determining the compliance behavior of GST taxpayers explaining 65.166% of the total variance. The findings have instituted perceived complexity, trust and moral obligation in addition to three major constructs of TPB theory namely attitude behavior, subjective norms and perceived behavioral control of the GST taxpayers. The results explicate that the compliance behavior of GST taxpayers is a dynamic and multifaceted phenomenon and it is critical for GST authorities to comprehend the compliance behavior of GST taxpayers. The result explicates that there is a need to simplify and rationalize the GST system in India to increase voluntary compliance of taxpayers. The results also endorse for building trust between GST taxpayers, GST authorities and the state. This study may act as a baseline for formulating policies and strategies on GST in India. There is hardly any national and international study that has applied the extended theory of planned behavior for studying the antecedents of compliance behavior of GST taxpayers.

Determinants of Tax Compliance Intention on Pre-Service Tax Payer with Extended Theory of Planned Behavior

This study investigates the determinants of tax compliance intention among pre-service taxpayers using an extended Theory of Planned Behavior (TPB) framework. Integrating attitudes towards tax compliance (ATC), subjective norms (SN), and perceived ease with tax laws (PETX) enhances the traditional TPB model's predictive power. Data collected via a survey of pre-service taxpayers and analyzed with structural equation modeling (SEM) reveal that ATC significantly enhances tax awareness (TA) with a path coefficient of 0.397 (p &lt; 0.001), while SN and PETX also positively affect TA with path coefficients of 0.293 (p &lt; 0.001) and 0.195 (p &lt; 0.001), respectively. ATC and PETX show significant direct effects on tax compliance behavior (TCB), with total effects of 0.399 (p &lt; 0.001) and 0.403 (p &lt; 0.001). Although SN does not directly affect TCB, its indirect effect through TA (0.082, p &lt; 0.05) is significant. TA significantly impacts tax compliance (TC) with a path coefficient of 0.277 (p &lt; 0.001). These results suggest that enhancing positive attitudes towards tax compliance, leveraging social norms, and simplifying tax laws are crucial for increasing tax awareness and compliance among pre-service taxpayers. The study offers valuable insights for policymakers and tax authorities to develop effective educational and regulatory strategies aimed at fostering voluntary tax compliance, contributing to the literature by validating the extended TPB model and emphasizing early intervention in tax education.

Opinion shopping for tax advice: The effects of client narcissism, social bonds, and message framing

Contentious interactions can arise between a tax professional and client upon disagreement over a tax position. These interpersonal exchanges can lead to “opinion shopping” and represent a threat to voluntary tax compliance and the public interest. Opinion shopping is likely to increase in an era of rising narcissism because antagonistic narcissists are known to react aggressively to rejection of their views. To better understand drivers of opinion shopping, we conduct a quasi-experiment with 222 U.S taxpayers. We find clients with higher (lower) levels of antagonistic narcissism are more (less) likely to opinion shop and switch to another tax preparer. We also examine the efficacy of two theory-motivated moderators of client antagonistic narcissism: [1] tax professional – client social bonds and [2] persuasive messaging by the advisor. By doing so, we respond to calls to explore moderating influences on the undesirable effects of antagonistic narcissism while also providing novel insight into factors influencing taxpayer clients’ decision-making following interpersonal exchanges with a tax advisor. We find that while close social bonds and sanction warnings reduce opinion shopping among participants lower in antagonistic narcissism, they fail to do so among participants higher in antagonistic narcissism. Theory provides no basis for predicting a three-way interaction, and we find none. Contributions to the research literature, as well as implications for tax practice and policy internationally, are also discussed.

Beyond tree planting: Mobilizing a global production network for savanna restoration in Brazil

Emerging global production networks innovate the supply of restoration products and services to reverse degraded ecosystems globally. Yet, savanna restoration interventions often neglect diverse plant life forms and planting techniques in implementing large-scale pledges. Drawing on global production network analysis, we examine how the configuration of savanna restoration practices in Brazil influences decision-making processes and outcomes. Our assessment of a case study in Central Brazil reveals a myriad of forces affecting the interconnections between institutional drivers, markets, and supply systems for restoration actions across multiple scales. Prevailing policies and regulations often disregard diverse expertise, economic strategies, and socio-cultural perspectives when setting savanna restoration priorities and incentives. While we identify different buyers influencing market demands to meet mandatory or voluntary environmental compliance, a wide range of suppliers remakes savanna restoration actions according to regional contexts. The experiences of community-led plant material supply systems in Central Brazil showcase collective organization that enables situated socio-technical innovations to link a high diversity of non-tree species with livelihood outcomes. This study contributes to revealing how institutional drivers and restoration markets assert political authority and commercial objectives in multifaceted decisions, while community partnerships catalyze place-based savanna restoration innovations.

Safety of Vascular Neck Restraint Applied by Law Enforcement Officers

One use of force option available to officers in some police agencies is the vascular neck restraint (VNR). Using this technique, pressure is applied to the sides of the neck. If properly executed, VNR can result in either voluntary compliance or temporary unconsciousness. Based on a review of records from three police agencies, VNR performed by trained police officers was found to be both safe and effective. The data revealed no fatalities or significant injuries. The real-world effectiveness of the VNR technique was estimated to be 92.6%. Calls to ban neck manipulation techniques by police officers due to safety concerns may be unnecessary. Banning a safe and effective use of force option may be counterproductive, by forcing officers to utilize other options with higher risks of injury.

Effect of Taxpayer Knowledge on Turnover Tax Compliance among Small and Medium Enterprises in Kariokor Market in Nairobi, Kenya

Turnover Tax (TOT) compliance among, small, and medium enterprises (SMEs) in Kenya has faced considerable challenges, with tax collection falling short of targets. This study investigates the effect of taxpayer knowledge on Turnover Tax compliance among small, and medium enterprises in the Kariokor market in Nairobi, Kenya. This study adopted an explanatory research design. The target population for the study was 1382 Turnover Tax registered SMEs in Kariokor Market in Nairobi. Data was analyzed using descriptive and inferential statistics. The findings revealed that taxpayer knowledge exhibited a positive influence on Turn Over Tax Compliance (β = 0.203, p = 0.007), indicating that as tax knowledge among taxpayers increases, their compliance with tax regulations also tends to increase. The research established that there is a positive connection between taxpayer knowledge and turnover tax compliance. When taxpayers possess greater knowledge of tax regulations and procedures, their compliance levels increase. KRA should invest in taxpayer education programs to improve knowledge and awareness among SMEs. This will empower business owners to navigate the tax system more effectively and ensure voluntary compliance.