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What is Tax Compliance

Chapter 8
Bridging Microeconomics and Macroeconomics and the Effects on Economic Development and Growth
Voluntary compliance with the tax legislation measured by three indicators: filing a return (filing compliance), equivalence between the amount declared and the amount actually due (reporting compliance), and payments of any liabilities declared (payment compliance).
Published in Chapter:
Personal Income Taxation and Its Effects on Economic Development and Growth
Bistra Svetlozarova Nikolova (University of Economics, Varna, Bulgaria)
Copyright: © 2021 |Pages: 25
DOI: 10.4018/978-1-7998-4933-9.ch008
Abstract
This chapter reviews traditional and contemporary concepts of income taxation and their effects on economic development and growth. The author focuses on discussion issues related to the contemporary concepts of income taxation. The author also considers modern functions of personal income taxes relating to environmental protection and income inequality mitigation. Additionally, the author studies the potential of personal income taxation to apply as an instrument for maintaining sustainable economic development and social stability. This chapter analyzes the effects of progressive and proportional personal income taxation on economic development and growth. It presents a technological model of inspections and audits with the aim of improving the tax and social security control of individuals.
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Chapter 5
Taxpayers' Attitudes towards Tax Evasion in Latin American Countries
Is that the tax liability is completely specified in the tax declaration and the tax declaration is given to the relevant places on time in accordance with tax laws.
Published in Chapter: Taxpayers' Attitudes towards Tax Evasion in Latin American Countries; From: Handbook of Research on Economic Growth and Technological Change in Latin America
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Chapter 5
Blockchain Technology and General Issue of Tax Evasion via Bitcoin
Tax compliance means taxpayers' decision to comply with tax laws and regulations by paying taxes timely and accurately.
Published in Chapter: Blockchain Technology and General Issue of Tax Evasion via Bitcoin; From: Industry Use Cases on Blockchain Technology Applications in IoT and the Financial Sector
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Chapter 16
In Search of Cooperative Compliance: International Compliance Assurance Programme (ICAP) and Turkey
The extent to which a taxpayer complies (or does not comply) with the tax laws of his country, such as by disclosing income, filing a return, and timely paying the taxes required.
Published in Chapter: In Search of Cooperative Compliance: International Compliance Assurance Programme (ICAP) and Turkey; From: Economic and Social Implications of Information and Communication Technologies
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Chapter 15
Tourist Taxes and Sustainability: A Systematic Literature Review and Future Research
Willingness of individuals and other taxable entities to act in accordance with tax laws and regulations.
Published in Chapter: Tourist Taxes and Sustainability: A Systematic Literature Review and Future Research; From: Taking on Climate Change Through Green Taxation
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Chapter 10
Fostering Corporate Sustainability Through Formalization
To fulfill all legal requirements expressed by national or local laws regarding declaration and payment of taxes.
Published in Chapter: Fostering Corporate Sustainability Through Formalization; From: Handbook of Research on Organizational Sustainability in Turbulent Economies
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Chapter 14
What's in a Name?: Insights on Tax Compliance Behavior and Ethnic Diversity
The act of paying taxes corresponding to income, wealth, capital and consumption in accordance with the tax law; it should be the norm behavior for any modern society, since it finances the system of public goods provided by the state (e.g., child benefit, compulsory education, healthcare, law enforcement, maternity leave, national defense, pension, public infrastructure, rule of law, social security, unemployment).
Published in Chapter: What's in a Name?: Insights on Tax Compliance Behavior and Ethnic Diversity; From: Handbook of Research on Ethnic, Racial, and Religious Conflicts and Their Impact on State and Social Security
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