Abstract
This research analyzes characteristics of tax administration systems that affect the taxpayers’ perception and compliance. The characteristics analyzed are: process of filing; pressure to file; and motivation techniques. These characteristics are evaluated to determine the extent to which they impact the taxpayer’s perception, and further to what extent the perception of the administration leads to compliance. The results were collected through scholarly research of tax administrations worldwide – specifically characteristics that were believed to affect compliance rates – as well as through research on behavioral and psychological tax implications. From this scholarly research, a potential theoretical framework was developed to further the investigation. The results find that the pressure to file is a main impact on the perception of the administration, while the process of filing is a moderator that can strengthen or weaken the main impact. Motivation techniques were also found to be a moderator; however, its effect is not as significant as the pressure to file, and primary research is conducted without this component. A survey among taxpayers is being administered to further this research; therefore, recommendations and conclusions are discussed as they apply to secondary research and the theoretical framework.
Semester/Year of Award
Spring 2020
Mentor
Laura R. Barthel
Mentor Department Affiliation
Accounting, Finance, and Information Systems
Access Options
Restricted Access Thesis
Document Type
Bachelor Thesis
Degree Name
Honors Scholars
Degree Level
Bachelor's
Department
Business
Department Name when Degree Awarded
Accounting, Finance, and Information Systems
IRB Approval Number (if applicable)
003138
Presentation
https://web.microsoftstream.com/video/467bad79-63ee-4494-8fd2-e4a9a005916b
Recommended Citation
Head, Kelsie, "Tax Administration Characteristics’ Impact on Taxpayers’ Perception and Compliance" (2020). Honors Theses. 759.
https://encompass.eku.edu/honors_theses/759