Số phát hành: Số 17 - Tháng 7 - 2022Tài chính - Ngân hàng - Bảo hiểm
Nhận diện các nhân tố tác động đến tuân thủ thuế thu nhập doanh nghiệp từ mô hình răn đe kinh tế
Xuất bản: tháng 7 31, 2026
Tóm tắt
Mục tiêu chính của đề tài là tìm kiếm, khám phá các nhân tố tác động đến tuân thủ thuế thu nhập doanh nghiệp tại doanh nghiệp, từ đó tác giả đưa ra một số kiến nghị cho cả 3 đối tượng có liên quan, đó là: (i) Cơ quan quản lý thuế; (ii) Doanh nghiệp thực thi chính sách thuế; (iii) Cơ quan ban hành chính sách thuế.
Từ khóa
thuế thu nhập doanh nghiệpmô hình răn đe kinh tếtuân thủ thuế
Tài liệu tham khảo
1.
Allingham, M. G., and Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338.
2.
Alm, J. (2019). What Motivates Tax Compliance? Journal of Economic Surveys, 33(2), 353-388.
3.
Alm, J., & McKee, M. (2006). Audit certainty, audit productivity and taxpayer compliance. National Tax Journal, 59(4), 801-816.
4.
Alm, J., Jackson, B., & McKee, M. (1992a). Institutional uncertainty and taxpayer compliance. American Economic Review, 82(4), 1018-1027.
5.
Alm, J., Kirchler, E., Muehlbacher, S. (2012). Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation. Economic Analysis and Policy, 42(2), 133-151.
6.
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818-819.
7.
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818-819.
8.
Anyaduba, J.O., & Modugu, K.P. (2013). Tax audit and tax compliance in Nigeria. Asian Journal of Research in Business Economics and Management, 3(8), 227-239.
9.
Chau, G., & Leung, P. (2009). A critical review of Fischer tax compliance model: A research synthesis. Journal of Accounting and Taxation, 1(2), 34-40.
10.
Dubin, J.A., Graetz, M.J., & Wilde, L.L. (1989). The effect of audit rates on federal income tax filings and collections, 1977-1986. Working Papers 711, California Institute of Technology, Division of the Humanities and Social Sciences.
11.
Fischer, C.M., Wartick, M., & Mark, M. (1992). Detection probability and taxpayer compliance: A review of the literature. J. Acc. Lit., 11(1), 1-46.
12.
Friedland, N., Maital, S., & Rutenberg, A. (1978). A simulation study of income tax evasion. J. Public Econ., 10, 107-116.
13.
Grasmick, H., & Scott, W.J. (1982). Tax evasion and mechanisms of social control: A comparison with grand and petty theft. J. Econ. Psychol., 2(3), 213-230.
14.
Güzel, S. A., Özerb, G., Özcan, M., (2019). The Effect of the Variables of Tax Justice Perception and Trust in Government on Tax Compliance: The Case of Turkey. Journal of Behavioral and Experimental Economics, 78, 80-86.
15.
Hai, D. O. T., & See, L. M. (2011). Behavioral Intention of Tax Non Compliance among Sole-Proprietors in Malaysia. International Journal of Business and Social Science, 2(6), 142-152.
16.
Jackson, B.R., & Jaouen, P.R. (1989). Influencing taxpayer compliance through sanction threat or appeals to conscience. Adv. Taxation, 2(1), 131-147.
17.
James, S., and Alley, C. (2002). Tax Compliance, Self-Assessment and Tax Administration. Journal of Finance and Management in Public Services, 2(2), 27-42.
18.
Kirchler, E., Hoelzl, E., and Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210-225.
19.
Liebman, J.B., & Zeckhauser, R. (2004). Scheduling. Mimeo: Harvard University.
20.
Palil, M.R. & Mustapha, A.F. (2011) Tax audit and tax compliance in Asia: A case study of Malaysia. European Journal of Social Sciences, 24(1), 7-32.
21.
Pommerehne, W.W., Hart, A., & Frey, B.S. (1994). Tax morale, tax evasion and the choice of policy instruments in different political systems. Supplement to Public Finance, 49, 52-69.
22.
315
23.
Tài chính - ngân hàng - bảo hiểm
24.
Số 17 - Tháng 7/2022
25.
Scotchmer, S., & Slemrod, J. (1989). Randomness in tax enforcement. J. Econ., 38(1), 17-32.
26.
Shanmugam, S. (2003). Managing self-assessment - An appraisal. Tax Nasional, 1st Quarter, 30-32.
27.
Smith, S. (1992). Taxation and the Environment: A Survey. Fiscal Studies, 15(2), 19-43.
28.
Spicer, M.W., & Becker, L.M. (1980). Fiscal inequity and tax evasion: An experimental approach. National Tax Journal, 33(2), 171-175.
Tittle, C. (1980). Sanctions and social deviance: The question of deterrence. New York: Praeger.
31.
Virmani, A. (1989). Indirect tax evasion and production efficiency. Journal of Public Economics, 39(4), 223-237.
32.
Witte, A.D., & Woodbury, D.F. (1985). The effect of tax laws and tax administration on tax compliance: The case of the U.S. individual income tax. Nat. Tax J., 38(1), 1-13.
Cùng chuyên mục
Bài viết liên quan
Các bài trong chuyên đề «Tài chính - Ngân hàng - Bảo hiểm».
