ENHANCING VOLUNTARY COMPLIANCE BY REDUCING COMPLIANCE COSTS: A TAXPAYER SERVICE APPROACH

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HAJMOHAMMADI FERESHTEH; AGHAEE ALLAHMOHAMMAD

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Paper Information

Journal: Journal of Tax Research Year:2011 | Volume:NEW SERIES - 19 | Issue:10 (58) Page(s): 37-50

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Title

ENHANCING VOLUNTARY COMPLIANCE BY REDUCING COMPLIANCE COSTS: A TAXPAYER SERVICE APPROACH

Author(s)

HAJMOHAMMADI FERESHTEH | AGHAEE ALLAHMOHAMMAD | Issue Writer Certificate

Keywords

VOLUNTARY COMPLIANCEQ2

SELF-ASSESSMENTQ2

TAXPAYER SERVICEQ2

Abstract

Tax revenue is the most important resource of governments to fund state's current expenditures with the least undesirable economic effects. Therefore, tax administration as a collector authority should increase tax revenue by promoting taxpayers to pay their tax obligations voluntarily according to the law. Today self assessment and VOLUNTARY COMPLIANCE are the most popular approach to collect the taxes effectively. This paper by the use of Jenkins and Forlemu findings provides an overview of the subject of effective factors on tax compliance and core elements of TAXPAYER SERVICE approach. At the same time, it has attempted to emphasize on close connection between VOLUNTARY COMPLIANCE, TAXPAYER SERVICEs and implementation of information technology products. So the paper provides a conceptual framework of VOLUNTARY COMPLIANCE, typology of compliance models and service-oriented approach by using information systems. Finally it contains a discussion of the key elements of Jenkins and Forlemu's TAXPAYER SERVICE approach.

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APA: Copy

HAJMOHAMMADI, FERESHTEH, & AGHAEE, ALLAHMOHAMMAD. (2011). ENHANCING VOLUNTARY COMPLIANCE BY REDUCING COMPLIANCE COSTS: A TAXPAYER SERVICE APPROACH. TAX JOURNAL, NEW SERIES - 19(10 (58)), 37-50. SID. https://sid.ir/paper/89673/en

Vancouver: Copy

HAJMOHAMMADI FERESHTEH, AGHAEE ALLAHMOHAMMAD. ENHANCING VOLUNTARY COMPLIANCE BY REDUCING COMPLIANCE COSTS: A TAXPAYER SERVICE APPROACH. TAX JOURNAL[Internet]. 2011;NEW SERIES - 19(10 (58)):37-50. Available from: https://sid.ir/paper/89673/en

IEEE: Copy

FERESHTEH HAJMOHAMMADI, and ALLAHMOHAMMAD AGHAEE, “ENHANCING VOLUNTARY COMPLIANCE BY REDUCING COMPLIANCE COSTS: A TAXPAYER SERVICE APPROACH,” TAX JOURNAL, vol. NEW SERIES - 19, no. 10 (58), pp. 37–50, 2011, [Online]. Available: https://sid.ir/paper/89673/en

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