Public disclosure and tax compliance: evidence from Uganda

Public disclosure and tax compliance: evidence from Uganda

Public disclosure policies have potential to raise tax compliance where alterna¬tive enforcement capacity is limited. We study the effects of reporting delinquents and recognizing compliers, and provide evidence on the social determinants of tax compliance. Our results are consistent with a model in...

Mô tả đầy đủ

Chi tiết về thư mục
Những tác giả chính:	Manwaring, P, Regan, T
Định dạng:	Working paper
Ngôn ngữ:	English
Được phát hành:	Centre for the Study of African Economies 2023

Những quyển sách tương tự

On the Legal System of Tax Voluntary Disclosure Based on Tax Compliance
Bằng: Hai Yan
Được phát hành: (2023-06-01)

Board governance quality and risk disclosure compliance among financial institutions in Uganda
Bằng: Geofrey Nkuutu, et al.
Được phát hành: (2021-03-01)

The Influence of Income Tax Law on the Relationship Between Demographic Factors and Income Tax Compliance in Uganda
Bằng: Isaac Peter OTAI
Được phát hành: (2024-11-01)

Tax compliance determinants: empirical evidence from Croatia
Bằng: Hana Paleka, et al.
Được phát hành: (2022-12-01)

Determinants of the Quality of Tax Audits for Content Creation Tax and Tax Compliance: Evidence From Egypt
Bằng: Omar Ikbal Tawfik, et al.
Được phát hành: (2024-02-01)

Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria
Bằng: Tajudeen John Ayoola, et al.
Được phát hành: (2023-03-01)

Gender and the tax compliance puzzle: does gender influence taxpayers’ behaviour towards tax compliance? Evidence from Rwanda
Bằng: Daniel Twesige, et al.
Được phát hành: (2024-12-01)

The disclosure of corporate governance compliance and its effects to the firm's performance: Evidence from public listed companies in Malaysia
Bằng: Mohd Saad, Noriza
Được phát hành: (2007)

Overconfidence, Gender And Tax Compliance: The Indonesian Evidence
Bằng: Devista Yoga Prasetyo, et al.
Được phát hành: (2020-11-01)

Corporate environmental information disclosure and tax avoidance: Evidence from China
Bằng: Yu Gu, et al.
Được phát hành: (2023-11-01)

CAN TAX SANCTIONS AND TAX AMNESTY MITIGATE TAX NON-COMPLIANCE?: EXPERIMENTAL EVIDENCE IN INDONESIA
Bằng: Kadek Pranetha Prananjaya
Được phát hành: (2018-09-01)

Social drivers and tax revenue: The mediation effect of tax compliance. Evidence from an emerging economy
Bằng: Simon Akumbo Eugene Mbilla
Được phát hành: (2023-10-01)

Public finance in South Africa: Tax compliance and behavioural responses to tax increases
Bằng: Syden Mishi, et al.
Được phát hành: (2023-06-01)

Trust and power as predictors to tax compliance: global evidence
Bằng: Mas’ud, Abdulsalam, et al.
Được phát hành: (2019)

Trust and power as predictors of tax compliance: Global evidence
Bằng: Mas’ud, Abdulsalam, et al.
Được phát hành: (2019)

The norm of reciprocity enhances tax compliance : experimental evidence
Bằng: Toh, Christine
Được phát hành: (2017)

The Quality Effect of Auditing on Tax Compliance: Evidence from Tunisian Context
Bằng: Lynda Soltani
Được phát hành: (2022-01-01)

Firm characteristics and compliance with IFRS 15 mandatory disclosures: Evidence from French firms
Bằng: Sameh Kobbi-Fakhfakh, et al.
Được phát hành: (2024-06-01)

Tax Compliance and Tax Incentives during a Pandemic (Covid-19): Evidence from MSMEs in Indonesia
Bằng: Hendi Subandi, et al.
Được phát hành: (2023-10-01)

The effect of tax rate on sales tax compliance among Jordanian public shareholding corporations
Bằng: Alshira’h, Ahmad Farhan, et al.
Được phát hành: (2021-01-01)

The disclosure of tax benefits and information on possible tax savings
Bằng: Roberta Cristina da Silva, et al.
Được phát hành: (2019-01-01)

Mandatory extraction payment disclosures and tax haven use: Evidence from United Kingdom
Bằng: Sameh Kobbi-Fakhfakh, et al.
Được phát hành: (2022-09-01)

Provision of Public Goods and Services by The Government and Property Tax Compliance
Bằng: Baiq Syaifa Noor Ilmiyani, et al.
Được phát hành: (2020-09-01)

Religious factors on tax non-compliance: evidence from Libyan self-employed
Bằng: Mustafa Abodher, Fareg, et al.
Được phát hành: (2020)

Theoretical foundations of voluntary tax compliance: evidence from a developing country
Bằng: Agumas Alamirew Mebratu
Được phát hành: (2024-03-01)

Addressing the small business tax compliance burden: Evidence from South Africa
Bằng: Sharon Smulders, et al.
Được phát hành: (2013-07-01)

Addressing the small business tax compliance burden: Evidence from South Africa
Bằng: Sharon Smulders, et al.
Được phát hành: (2013-04-01)

Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals
Bằng: Sritharan, Nivakan, et al.
Được phát hành: (2023)

CORPORATE TAX COMPLIANCE AND MEDIATING ROLE OF PERSONAL TAX COMPLIANCE AMONG MALAYSIAN IN-HOUSE TAX PROFESSIONALS
Bằng: Nivakan Sritharan, et al.
Được phát hành: (2023-07-01)

DOES PERCEIVED GOVERNMENTAL EFFICIENCY IN MANAGING TAX MONEY DRIVE COMPLIANCE? EVIDENCE FROM A TAX GAME
Bằng: BĂTRÂNCEA LARISSA-MARGARETA, et al.
Được phát hành: (2012-09-01)

The correlation between double taxation conventions, tax compliance, and tax evasion. Empirical evidence from OECD countries
Bằng: Florin Cornel Dumiter
Được phát hành: (2023-04-01)

Determinant Tax Compliance by Tax Fiscus Perception
Bằng: Purwati Harjayani, et al.
Được phát hành: (2019-12-01)

Responsive tax administration model and tax compliance
Bằng: A. V. Demin
Được phát hành: (2022-06-01)

THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR
Bằng: Nichita Ramona-Anca, et al.
Được phát hành: (2012-07-01)

Tax Knowledge, Tax Complexity and Tax Compliance in South Africa
Bằng: Baneng Naape
Được phát hành: (2023-06-01)

TAX CULTURE AND TAX MORALE: IMPACT ON TAX COMPLIANCE IN UKRAINE
Bằng: Tetiana Stetsenko, et al.
Được phát hành: (2021-08-01)

The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence
Bằng: Rui Ding, et al.
Được phát hành: (2022-05-01)

The Influence of Personal Norms and Tax Compliance Intentions on The Tax Compliance Behavior of MSME Actors
Bằng: Aprih Santoso, et al.
Được phát hành: (2024-09-01)

Disclosure Information on Indonesian UMKM Taxes
Bằng: Hendi Prihanto, et al.
Được phát hành: (2020-12-01)

Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe
Bằng: Colin Williams
Được phát hành: (2020-07-01)