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 Barthel

Department/Professional Affiliation

Accounting, Finance, and Information Systems

Access Options

Restricted Access Thesis

Degree Name

Honors Scholars

Department

Accounting, Finance, and Information Systems

IRB Approval Number (if applicable)

003138

Presentation

https://web.microsoftstream.com/video/467bad79-63ee-4494-8fd2-e4a9a005916b

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