Tax liability "Concept and approaches to analysis"
DOI:
https://doi.org/10.25007/ajnu.v8n2a371Abstract
The tax liability is one of the most important topics that have received the attention of specialists in public finance, it reflects the attitude of taxpayers towards the tax law. The extent of this commitment indicates the effectiveness of the tax system. Given the frequency and frequency of tax non-compliance, it has become a phenomenon that is not local but global. The causes of non-compliance between countries vary between those built according to economic calculations or according to social and psychological behavior.
There have been many views of those interested in the analysis of this phenomenon and to identify the causes. There are those who employ the economic approach based on the analysis of return / cost. There are those who employ the social approach that focuses on the role of the human element in the tax process and their subjective attitudes in their relationship with the tax administration. There are those who employ the psychological approach, which is based on perspectives and perceptions that find their connection and interpretation with theories of psychological basis, beliefs and attitudes. The research concluded that the commitment, although its results are financial, it embodies the economic, social, political and educational dimensions are intertwined with many factors. In order to alleviate this phenomenon, tax administrations should not focus on the manual function of sanctions and sanctions, but rather on the specific function of focusing on the psychological aspects.
Downloads
Download data is not yet available.
References
1. Ajzen I (1991) , Organizational and Human Decision Processes – The Theory of Planned Behaviour , Massachusetts , Academic Press Inc .
2. Ajzen I & M Fishbein (1991) , ' Theory of Planned Behavior " , Organization Behaviour and Human Decision Processes , 50(2) .
3. Akerlof G (19820 , " Labor Contracts as Partial Gift Exchange " , Quarterly Journal of Economics , 84 .
4. Ali M , H Cecil & J Knobiett (2001) , " The Effects of Tax Rates and Enforcement Policies on Taxpayer Compliance ......" , Atlantic Econ. Journal , 29(2) .
5. Allingham M & A Sandmo (1972) , " Income Tax Evasion : A Theoritical Analysis " , Journal of Public Economics , 1 .
6. Alm J , B Jackson & M McKee (1993) , " Deterrence and Beyond : Toward a Kinder , Gentler IRS " , In Why People Pay Taxes , edited by J Slemrod .
7. Alm J , G McClelland & W Shulze (1992) , " Why Do People Pay Taxes ? " , Journal of Public Economics , 48 .
8. Alm J , I Sanchez & A de Juan (1995) , " Economic and Noneconomic Factors in Tax Compliance " , Kyklos3 , 48 ,3.
9. Andreoni J , B Erard & J Feinstein (1998) , " Tax Compliance " , Journal of Economic Literature , 36(2) .
10. Appah E (2010) , " The Problems of Tax Planning and Administration in Nigeria " , International Journal of Labour and Organizational Psychology , 4(1&2) .
11. Ayres I & J Braithwaite (1992) , Responsive Regulation : Transcending the Deregulation Debate , Oxford University Press , N Y .
12. Badara M (2012) , " The Effect of Tax Audit on Tax Compliance in Nigeria ........" , Research Journal of Finance and Accounting , 3(4) .
13. Becker G (1968) , " Crime and Punishment : An Economic Approach " , Journal of Political Economy , 76(2) .
14. Becker W , H Buchner & S Sleeking (1987) , " The Impact of Public Transfer Expenditures on Tax Evasion......" , Journal of Public Economics,34.
15. Braithwaite V (2003) , " Dancing with Tax Authorities : Motivational Postures and Non-compliant Actions " , in V Braithwaite (ed) , Taxing Democracy , Understanding Tax Avoidance and Evasion , Aldershot : Ashgate Publishing Ltd..
16. Braithwaite V , K Murphy & m Reinhart (2007) , " Taxation Threat , Motivational Postures and Responsive Regulation " , Law and Policy , 29 .
17. Brown R & M Mazur (2003) , " IRS ᾿S Comprehensive Approach to Compliance " , Paper Presented at The National Tax Association Spring Symposium in May , Washington D C .
18. Carroll J (1987) , " Compliance with the Law : A Decision-Making Approach " , Taxpaying Law & Human Behavior , 11 .
19. Cropanzano R & M Ambrose (2001) , " Procedural and Distributive Justice are More Similar than you Think : A Monstic Perspective and A Research Agenda " , in J Greenberg and R Cropanzano (eds) , Advances in Organizational Justice , Stanford University Press .
20. Cuccia A (1994) , " The Economics of Tax Compliance : What do we Know and Where do we go ?" , Journal of Accounting Literature , 13 .
21. Devos K (2014) , " Factors Influencing Individual Taxpayer Compliance Behaviour " , DOI 10 1007∕978-94-007-74756-6-2.
22. Elster J (2007) , Explaining Social Behavior , Cambridge University Press .
23. Erard B & J Feinstein (1994) , " Honesty and Evasion in the Tax Compliance Game " , RAND , Journal of Economics , 25(1) .
24. Etzioni A (1988) , The M oral Dimension , Free Press , N Y .
25. Falinger J & H Walter (1991) , " Rewards Versus Penalties : on a New Policy against Tax Evasion " , Publhc Finance Quarterly , 19 .
26. Fehr E & S Gachter (2000) , " Fairness and Retaliation : The Economics of Reciprocity " , Journal of Economic Perspective , Summer .
27. Feld L & B Frey (2007) , " Tax Compliance as the Result of a Psychological Tax Contract ........" , Law and Policy , 29(1) .
28. ........................(2002) , " Trust BreedsTrust : How Taxpayers Are Treated ? " , Economics of Governance , 3 .
29. Fisher C , M Wartick & M Mar (1992) , " Detection Probability and Taxpayers Compliance : A Review of Literature " , ILG Accounting Literature .
30. Friedland N (1982) , " A Note on Tax Evasion as a Function of the Quality of Information about the Magnitude and Credibility of Threatened Fines ......" , Journal of Applied Social Psycology , 12 .
31. Graetz M , J Reinganum & L Wilde (1986) , " The Tax Compliance Game : Towards an Interactive Theory of Tax Enforcement " , Journal of Law Economic Organization , 2(1) .
32. Graetz M & L Wide (1985) , " The Economics of Tax Compliance : Fact and Fantasy " , National Tax Journal , 38 .
33. Hedstrom P (2005) , Dissecting the Social on the Principles of Analytical Sociology , Cambridge University Press .
34. Hedstrom P & R Ibarra (2010) , On the Contagiousness of Non-Contagious Behavior : The Case of Tax Avoidance and Tax Evasion , in H Joas and B Klein (eds) , The Benefit of Broad Horizons , Leiden , Brill .
35. Hodgson B (1988) , " Economic Science and Ethical Neutrality 11 : The Intransigence of Evaluative Concepts " , Journal of Business Ethics , 7(May) .
36. Jackson B & V Milliron (1986) , " Tax Compliance Research : Findings , Problems and Prospects " , Journal of Accounting Literature , 5 .
37. Lederman L (2003) , " The Interplay Between Norms and Enforcement in Tax Compliance " , Ohio State Law Journal ,64(6).
38. Marti L et al (2010) , " Taxpayers᾿ Attitudes and Tax Compliance Behaviour in Kenya " , African Journal of Business & Management , 1 .
39. McAdams R (1997) , " The Origin , Development , and Regulation of Norms " , Michigan Law Review , 96 .
40. Milliron V & D Toy (1988) , " Tax Compliance : An Investigation of Key Factors " , The Journal of American Taxation Association , 41(Spring) .
41. Posner E (2000) , " Law and Social Norms : The Case of Tax Compliance " , Va. Law Review , 86 .
42. Reinganum J & l Wilde (1986) , " Equalibrium Verification and Reporting Policies in a Model of Tax Compliance " , International Economic Review , 27(3) .
43. Rousseau D & J Parks (1993) , " The Contracts of Individuals and Organizations " , Research in Oganizational Behavior , 15 .
44. Sarker T (2003) , " Improving Tax Compliance in Developing Countries Via Self-Assessment System " , Asia – Pacific Tax Bulletin , 9(6) .
45. Skitka L , J Winquist & S Hutchinson (2003) , " Are Outcome Fairness and Outcome Favorability Distinguishing Psycological Constructs ? A Meta-Analytical Review ", Social Justice Research , 16.
46. Smith K (1990) , " Integrating Three Perspectives on Noncompliance – A Sequential Decision Model ", Criminal Justice and Behavior , 17 (Sept) .
47. Smith K & K Kinsey (1987) , " Understanding Taxpaying Behavior : A Conceptual Framework with Implications for Research " , Law and Society Inquiry , 21(4) .
48. Smith K & L Stalans (1991) , " Encouraging Tax Compliance with Positive Incentives........" , Law and Policy , 13 .
49. Spicer M & L Becker (1980) , " Fiscal Inequality and Tax Evasion ...." , National Tax Journal , 33 .
50. Spicer M & S Lundstedt (1976) , " Understanding Tax Evasion " , Public Finance , 31 .
51. Srinivasan T (1973) , " Tax Evasion : A Model ", Journal of Public Economics , 2(4) .
52. Tajfel H & J Turner (1986) , " The Social Identity Theory of Intergroup Behavior " , in S Worchel and W Austin (eds) , Psychology of Intergroup Relations , Chicago , Nelson-Hall .
53. Thibaut J & L Walker (1975) , Procedural Justice : A Psychology Analysis , Hillsdale , N J : Erlbaum .
54. Torgler B (2003) , " Beyond Punishment : A Tax Compliance Experiment with Taxpayers in Costa Rica " , Revista de Analisis Economico , Vol.18 , No.1 .
55. Trivedi V , M Shehata & S Mestelman (2005) , " Attitudes , Incentives and Tax Compliance " , Tax Policy Research Symposium , August , Toronto , Canada .
56. Tyler T (1987) , " Conditions Leading to Value – expressive Effects in Judgements of Procedural Justice : A Test of Four Models " , Journal of Personality and Social Psychology , 52 .
57. Yitzhaki S (1974) , " A Note on Income Tax Evasion : A Theoritical Analysis " , Journal of Public Economics , 3(2).
2. Ajzen I & M Fishbein (1991) , ' Theory of Planned Behavior " , Organization Behaviour and Human Decision Processes , 50(2) .
3. Akerlof G (19820 , " Labor Contracts as Partial Gift Exchange " , Quarterly Journal of Economics , 84 .
4. Ali M , H Cecil & J Knobiett (2001) , " The Effects of Tax Rates and Enforcement Policies on Taxpayer Compliance ......" , Atlantic Econ. Journal , 29(2) .
5. Allingham M & A Sandmo (1972) , " Income Tax Evasion : A Theoritical Analysis " , Journal of Public Economics , 1 .
6. Alm J , B Jackson & M McKee (1993) , " Deterrence and Beyond : Toward a Kinder , Gentler IRS " , In Why People Pay Taxes , edited by J Slemrod .
7. Alm J , G McClelland & W Shulze (1992) , " Why Do People Pay Taxes ? " , Journal of Public Economics , 48 .
8. Alm J , I Sanchez & A de Juan (1995) , " Economic and Noneconomic Factors in Tax Compliance " , Kyklos3 , 48 ,3.
9. Andreoni J , B Erard & J Feinstein (1998) , " Tax Compliance " , Journal of Economic Literature , 36(2) .
10. Appah E (2010) , " The Problems of Tax Planning and Administration in Nigeria " , International Journal of Labour and Organizational Psychology , 4(1&2) .
11. Ayres I & J Braithwaite (1992) , Responsive Regulation : Transcending the Deregulation Debate , Oxford University Press , N Y .
12. Badara M (2012) , " The Effect of Tax Audit on Tax Compliance in Nigeria ........" , Research Journal of Finance and Accounting , 3(4) .
13. Becker G (1968) , " Crime and Punishment : An Economic Approach " , Journal of Political Economy , 76(2) .
14. Becker W , H Buchner & S Sleeking (1987) , " The Impact of Public Transfer Expenditures on Tax Evasion......" , Journal of Public Economics,34.
15. Braithwaite V (2003) , " Dancing with Tax Authorities : Motivational Postures and Non-compliant Actions " , in V Braithwaite (ed) , Taxing Democracy , Understanding Tax Avoidance and Evasion , Aldershot : Ashgate Publishing Ltd..
16. Braithwaite V , K Murphy & m Reinhart (2007) , " Taxation Threat , Motivational Postures and Responsive Regulation " , Law and Policy , 29 .
17. Brown R & M Mazur (2003) , " IRS ᾿S Comprehensive Approach to Compliance " , Paper Presented at The National Tax Association Spring Symposium in May , Washington D C .
18. Carroll J (1987) , " Compliance with the Law : A Decision-Making Approach " , Taxpaying Law & Human Behavior , 11 .
19. Cropanzano R & M Ambrose (2001) , " Procedural and Distributive Justice are More Similar than you Think : A Monstic Perspective and A Research Agenda " , in J Greenberg and R Cropanzano (eds) , Advances in Organizational Justice , Stanford University Press .
20. Cuccia A (1994) , " The Economics of Tax Compliance : What do we Know and Where do we go ?" , Journal of Accounting Literature , 13 .
21. Devos K (2014) , " Factors Influencing Individual Taxpayer Compliance Behaviour " , DOI 10 1007∕978-94-007-74756-6-2.
22. Elster J (2007) , Explaining Social Behavior , Cambridge University Press .
23. Erard B & J Feinstein (1994) , " Honesty and Evasion in the Tax Compliance Game " , RAND , Journal of Economics , 25(1) .
24. Etzioni A (1988) , The M oral Dimension , Free Press , N Y .
25. Falinger J & H Walter (1991) , " Rewards Versus Penalties : on a New Policy against Tax Evasion " , Publhc Finance Quarterly , 19 .
26. Fehr E & S Gachter (2000) , " Fairness and Retaliation : The Economics of Reciprocity " , Journal of Economic Perspective , Summer .
27. Feld L & B Frey (2007) , " Tax Compliance as the Result of a Psychological Tax Contract ........" , Law and Policy , 29(1) .
28. ........................(2002) , " Trust BreedsTrust : How Taxpayers Are Treated ? " , Economics of Governance , 3 .
29. Fisher C , M Wartick & M Mar (1992) , " Detection Probability and Taxpayers Compliance : A Review of Literature " , ILG Accounting Literature .
30. Friedland N (1982) , " A Note on Tax Evasion as a Function of the Quality of Information about the Magnitude and Credibility of Threatened Fines ......" , Journal of Applied Social Psycology , 12 .
31. Graetz M , J Reinganum & L Wilde (1986) , " The Tax Compliance Game : Towards an Interactive Theory of Tax Enforcement " , Journal of Law Economic Organization , 2(1) .
32. Graetz M & L Wide (1985) , " The Economics of Tax Compliance : Fact and Fantasy " , National Tax Journal , 38 .
33. Hedstrom P (2005) , Dissecting the Social on the Principles of Analytical Sociology , Cambridge University Press .
34. Hedstrom P & R Ibarra (2010) , On the Contagiousness of Non-Contagious Behavior : The Case of Tax Avoidance and Tax Evasion , in H Joas and B Klein (eds) , The Benefit of Broad Horizons , Leiden , Brill .
35. Hodgson B (1988) , " Economic Science and Ethical Neutrality 11 : The Intransigence of Evaluative Concepts " , Journal of Business Ethics , 7(May) .
36. Jackson B & V Milliron (1986) , " Tax Compliance Research : Findings , Problems and Prospects " , Journal of Accounting Literature , 5 .
37. Lederman L (2003) , " The Interplay Between Norms and Enforcement in Tax Compliance " , Ohio State Law Journal ,64(6).
38. Marti L et al (2010) , " Taxpayers᾿ Attitudes and Tax Compliance Behaviour in Kenya " , African Journal of Business & Management , 1 .
39. McAdams R (1997) , " The Origin , Development , and Regulation of Norms " , Michigan Law Review , 96 .
40. Milliron V & D Toy (1988) , " Tax Compliance : An Investigation of Key Factors " , The Journal of American Taxation Association , 41(Spring) .
41. Posner E (2000) , " Law and Social Norms : The Case of Tax Compliance " , Va. Law Review , 86 .
42. Reinganum J & l Wilde (1986) , " Equalibrium Verification and Reporting Policies in a Model of Tax Compliance " , International Economic Review , 27(3) .
43. Rousseau D & J Parks (1993) , " The Contracts of Individuals and Organizations " , Research in Oganizational Behavior , 15 .
44. Sarker T (2003) , " Improving Tax Compliance in Developing Countries Via Self-Assessment System " , Asia – Pacific Tax Bulletin , 9(6) .
45. Skitka L , J Winquist & S Hutchinson (2003) , " Are Outcome Fairness and Outcome Favorability Distinguishing Psycological Constructs ? A Meta-Analytical Review ", Social Justice Research , 16.
46. Smith K (1990) , " Integrating Three Perspectives on Noncompliance – A Sequential Decision Model ", Criminal Justice and Behavior , 17 (Sept) .
47. Smith K & K Kinsey (1987) , " Understanding Taxpaying Behavior : A Conceptual Framework with Implications for Research " , Law and Society Inquiry , 21(4) .
48. Smith K & L Stalans (1991) , " Encouraging Tax Compliance with Positive Incentives........" , Law and Policy , 13 .
49. Spicer M & L Becker (1980) , " Fiscal Inequality and Tax Evasion ...." , National Tax Journal , 33 .
50. Spicer M & S Lundstedt (1976) , " Understanding Tax Evasion " , Public Finance , 31 .
51. Srinivasan T (1973) , " Tax Evasion : A Model ", Journal of Public Economics , 2(4) .
52. Tajfel H & J Turner (1986) , " The Social Identity Theory of Intergroup Behavior " , in S Worchel and W Austin (eds) , Psychology of Intergroup Relations , Chicago , Nelson-Hall .
53. Thibaut J & L Walker (1975) , Procedural Justice : A Psychology Analysis , Hillsdale , N J : Erlbaum .
54. Torgler B (2003) , " Beyond Punishment : A Tax Compliance Experiment with Taxpayers in Costa Rica " , Revista de Analisis Economico , Vol.18 , No.1 .
55. Trivedi V , M Shehata & S Mestelman (2005) , " Attitudes , Incentives and Tax Compliance " , Tax Policy Research Symposium , August , Toronto , Canada .
56. Tyler T (1987) , " Conditions Leading to Value – expressive Effects in Judgements of Procedural Justice : A Test of Four Models " , Journal of Personality and Social Psychology , 52 .
57. Yitzhaki S (1974) , " A Note on Income Tax Evasion : A Theoritical Analysis " , Journal of Public Economics , 3(2).
Downloads
Published
2019-06-01
How to Cite
Al-kadawi, T. M. (2019). Tax liability "Concept and approaches to analysis". Academic Journal of Nawroz University, 8(2), 208–221. https://doi.org/10.25007/ajnu.v8n2a371
Issue
Section
Articles
License
Authors retain copyright
The use of a Creative Commons License enables authors/editors to retain copyright to their work. Publications can be reused and redistributed as long as the original author is correctly attributed.
- Copyright
- The researcher(s), whether a single or joint research paper, must sell and transfer to the publisher (the Academic Journal of Nawroz University) through all the duration of the publication which starts from the date of entering this Agreement into force, the exclusive rights of the research paper/article. These rights include the translation, reuse of papers/articles, transmit or distribute, or use the material or parts(s) contained therein to be published in scientific, academic, technical, professional journals or any other periodicals including any other works derived from them, all over the world, in English and Arabic, whether in print or in electronic edition of such journals and periodicals in all types of media or formats now or that may exist in the future. Rights also include giving license (or granting permission) to a third party to use the materials and any other works derived from them and publish them in such journals and periodicals all over the world. Transfer right under this Agreement includes the right to modify such materials to be used with computer systems and software, or to reproduce or publish it in e-formats and also to incorporate them into retrieval systems.
- Reproduction, reference, transmission, distribution or any other use of the content, or any parts of the subjects included in that content in any manner permitted by this Agreement, must be accompanied by mentioning the source which is (the Academic Journal of Nawroz University) and the publisher in addition to the title of the article, the name of the author (or co-authors), journal’s name, volume or issue, publisher's copyright, and publication year.
- The Academic Journal of Nawroz University reserves all rights to publish research papers/articles issued under a “Creative Commons License (CC BY-NC-ND 4.0) which permits unrestricted use, distribution, and reproduction of the paper/article by any means, provided that the original work is correctly cited.
- Reservation of Rights
The researcher(s) preserves all intellectual property rights (except for the one transferred to the publisher under this Agreement).
- Researcher’s guarantee
The researcher(s) hereby guarantees that the content of the paper/article is original. It has been submitted only to the Academic Journal of Nawroz University and has not been previously published by any other party.
In the event that the paper/article is written jointly with other researchers, the researcher guarantees that he/she has informed the other co-authors about the terms of this agreement, as well as obtaining their signature or written permission to sign on their behalf.
The author further guarantees:
- The research paper/article does not contain any defamatory statements or illegal comments.
- The research paper/article does not violate other's rights (including but not limited to copyright, patent, and trademark rights).
This research paper/article does not contain any facts or instructions that could cause damages or harm to others, and publishing it does not lead to disclosure of any confidential information.
