Changes in Tax Legislation and Social Responsibility of Taxpayers and Legislative Institutions

Štager, Vesna

doi:10.2478/ngoe-2018-0006

Abstract

The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.

References

Allingham, M. G. & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1, 323-338. https://doi.org/10.1016/0047-2727(72)90010-210.1016/0047-2727(72)90010-2
Open DOI Search in Google Scholar Back to article
Armstrong, J. S. & Green, K. C. (2014). Effects of corporate social responsibility and irresponsibility policies: Conclusions from evidence- based research. FacultyWharton, September 14, 2012-R116.
Search in Google Scholar Back to article
AAT - Association of Accounting Technicians. (2015). Complexity of tax system and lack of financial incentive hampering entrepreneurs and SMEs around the country. Retrieved from https://www.aat.org.uk/about-aat/press-releases/Complexity-of-tax-system-hampering-SMEs
Search in Google Scholar Back to article
Avi-Yonah, R. S. (2014). Corporate taxation and corporate social responsibility. New York University Journal of Law & Business,11(1), 1-29.10.2139/ssrn.2423045
Search in Google Scholar Back to article
Batkins, S. (2015). Regulatory burden of tax day 2015. Retrieved from http://americanactionforum.org/insights/regulatory-burden-of-tax-day-2015
Search in Google Scholar Back to article
Batrancea, L., Ramona - Anca, N. & Batrancea, I. (2012). Tax non-compliance behavior in the light of tax law complexity and the relationship between authorities and taxpayers. Annals of the Alexandru Ioan Cuza University - Economics, 59(1): 97-106.10.2478/v10316-012-0006-9
Search in Google Scholar Back to article
Bahovec, V., Cvrlje, D. & Palić, I. (2014). Testing the effects of financial literacy on debt behavior of croatian financial consumers using multivariate analysis methods. Book of Abstracts 15th International Conference on Operational Research KOI, 24-26.
Search in Google Scholar Back to article
Blažič, H. (2004). Tax Compliance Costs of Companies in Croatia. Occasional Paper, 1: 1-13.
Search in Google Scholar Back to article
Capaldi, N. (2008). The Ashgate Research Companion to Corporate Social Responsibility. Routledge: Taylor & Francis Group.
Search in Google Scholar Back to article
Cvrlje, D. (2015). Tax literacy as an instrument of combating and overcoming tax system complexity, low tax morale and tax non-compliance. The Macrotheme Review, 4(3), 156-167.
Search in Google Scholar Back to article
Delgado, L. M., Salinas-Jiminez, J. & Sanz Sanz, J. (2001). Hidden tax burden of the personal income tax: Evidence from recent tax reform in Spain. Australian Tax Forum, 16: 463-482.
Search in Google Scholar Back to article
Donohoe, M. P. & Knechel, R. W. (2012). Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research, Forthcoming, 10(12), 1-41.10.1111/1911-3846.12027
Search in Google Scholar Back to article
English, S. & Hammond, S. (2015). Cost of Compliance. United Kingdom: Thomson Reuters.
Search in Google Scholar Back to article
Evans, C. & Tran-Nam, B. (2013). Towards the development of a tax system complexity index. UNSW Australian School of Business Research Paper, TABL 1001, 1-24.
Search in Google Scholar Back to article
Feld, L. P. & Frey, B. S. (2002). Trust breeds trust: How taxpayers are treated. Economics of Governance, 3, 87-99. https://doi.org/10.1007/s10101010003210.1007/s101010100032
Open DOI Search in Google Scholar Back to article
Frank, M. M., Lynch, L. J. & Rego, S. O. (2008). Tax reporting aggressiveness and its relation to aggressive financial reporting. Working Paper Series, 3(10), 1-49.
Search in Google Scholar Back to article
Gangl, K., Hofmann, E. & Kirchler, E. (2015). Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas Psychology, 2(37), 13-23. DOI: 10.1016/j.newideapsych.2014.12.001 https://doi.org/10.1016/j.newideapsych.2014.12.00110.1016/j.newideapsych.2014.12.001https://doi.org/10.1016/j.newideapsych.2014.12.001
Open DOI Search in Google Scholar Back to article
Gribnau, H. (2015). Corporate social responsibility and tax planning. Social and Legal Studies, 24(2), 225-250, DOI: https://doi.org/10.1177/096466391557505310.1177/0964663915575053
Open DOI Search in Google Scholar Back to article
Guenther, A. D., Matsunaga, S. R. & Williams B. M. (2013). Tax Avoidance, Tax Aggressiveness, Tax Risk and Firm Risk. USA: Lundquist College of Business, University of Oregon.10.2139/ssrn.2153187
Search in Google Scholar Back to article
Halla, M. (2010). Tax morale and compliance behavior: First evidence on a causal link. Retrieved from https://ideas.repec.org/p/iza/izadps/dp4918.html10.2139/ssrn.1603367
Search in Google Scholar Back to article
Hanlon, M. & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics 2-3(50), 127-178. https://doi.org/10.1016/j.jacceco.2010.09.00210.1016/j.jacceco.2010.09.002
Open DOI Search in Google Scholar Back to article
Hanlon, M., Krishnan G. V. & Mills, L. F. (2009). Audit fees and book-tax differences. Retrieved from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1474529. https://doi.org/10.2139/ssrn.147452910.2139/ssrn.1474529
Search in Google Scholar Back to article
Hasseldine, J. & Hansford, A. (2002). The compliance burden of the VAT: Further evidence from the UK. Australian Tax Forum, 17 (4): 369-388.
Search in Google Scholar Back to article
Hasseldine, J., Holland, K. & Pernil van der R. (2009). The management of tax knowledge, ACCA: Research Report, 142, 1-55.
Search in Google Scholar Back to article
Klun, M. (2004). Tax compliance costs for companies in Slovenia. Economic and Business Review for Central and South- Eastern Europe, 6 (4): 325-336.
Search in Google Scholar Back to article
Knuutinen, R. (2014). Corporate social responsibility, taxation and aggressive tax planning. Nordic Tax Journal, 1, 36-75. DOI: 10.1515/ntaxj-2014-0003 https://doi.org/10.1515/ntaxj-2014-000310.1515/ntaxj-2014-0003https://doi.org/10.1515/ntaxj-2014-0003
Open DOI Search in Google Scholar Back to article
Laffer B. A., Winegarden, W. H. & Childs, J. (2011). The Economic Burden Caused by Tax Code Complexity. United Kingdom: Laffer Institute.
Search in Google Scholar Back to article
Lanis, R. & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50-70. https://doi.org/10.1016/j.jaccpubpol.2010.09.00310.1016/j.jaccpubpol.2010.09.003
Open DOI Search in Google Scholar Back to article
Lennox, C., Lisowsky, P. & Pittman, J. (2012). Tax aggressiveness and accounting fraud. Working Paper Series, 51(4), 739-778. https://doi.org/10.2139/ssrn.201616610.2139/ssrn.2016166
Open DOI Search in Google Scholar Back to article
Lopes, C. & Martins, A. (2013). The psychological costs of tax compliance-Some evidence from Portugal. Journal of Applied Business and Economics, 14(2): 53-61.
Search in Google Scholar Back to article
Marshall, R., Smith, M. & Armstrong, R. (2010). Ethical issues facing tax professionals: A comparative survey of tax agents and practitioners in Australia. Asian Review of Accounting, 18(3), 197-220. https://doi.org/10.1108/1321734101108962110.1108/13217341011089621
Open DOI Search in Google Scholar Back to article
NTUF'S - National Taxpayers Union Foundation's. (2015). A Complex Problem: The Compliance Burdens of the tax Code. Retrieved from http://www.ntu.org/foundation/detail/a-complex-problem-the-compliance-burdens-of-the-tax-code
Search in Google Scholar Back to article
OTS - Office of Tax Simplification. (2015). Developing a Tax Complexity Index for the UK. Retrieved from https://www.gov.uk/government/publications/tax-complexity-project.
Search in Google Scholar Back to article
PwC & The World Bank Group. (2015). Paying Taxes 2015: The Global picture - A Comparison of tax systems in 189 economies worldwide. Retrieved from http://www.pwc.com/gx/en/paying-taxes/
Search in Google Scholar Back to article
Sari, D. & Tjen, C. (2016). Corporate social responsibility disclosure, environmental performance, and tax aggressiveness. International Research Journal Business Studies, 9(2), 93-104. https://doi.org/10.21632/irjbs.9.2.93-10410.21632/irjbs.9.2.93-104
Open DOI Search in Google Scholar Back to article
SBA - Office of Advocacy. (2011). Measuring and Modeling the Federal Income Tax Compliance Burden of Small Businesses. USA: Office of Advocacy.
Search in Google Scholar Back to article
Shafer, W. E. & Simmons, R. S. (2008). Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong tax professionals. Accounting, Auditing & Accountability Journal, 21(5), 695-720. https://doi.org/10.1108/0951357081087297810.1108/09513570810872978
Open DOI Search in Google Scholar Back to article
Shaw. J., Slemrod, J. & Whiting, J. (2007). Administration and Compliance. Retrieved from http://election2015.ifs.org.uk/uploads/mirrleesreview/dimensions/ch12.pdf
Search in Google Scholar Back to article
Smith, A. (2008). An Inquiry into the Nature and Causes of the Wealth of Nations. Hamburg, Germany: Management Laboratory.
Search in Google Scholar Back to article
Srinivasan, T. N. (1973). Tax evasion: A model. Journal of Public Economics, 2, 339-346. https://doi.org/10.1016/0047-2727(73)90024-810.1016/0047-2727(73)90024-8
Open DOI Search in Google Scholar Back to article
Stavrianos, M. & Greenland, A. (2002). Design and Development of the Wage and Investment Compliance Burden Model. US: IRS Research Conference.
Search in Google Scholar Back to article
Štager, V. (2014). Davčna agresivnost v soodvisnosti z managementom znanja. Celje: Mednarodna fakulteta za družbene in poslovne vede.
Search in Google Scholar Back to article
Waegenaere, De A., Sansing, R. & Wielhouwer, J. L. (2013). Financial accounting effects of tax aggressiveness: Contracting and measurement. Tuck School of Business Working Paper, 10(83), 1-46.10.1111/1911-3846.12068
Search in Google Scholar Back to article
Vaillancourt, F., Édison R. C. & Barros, M. S. (2013). The compliance and administrative costs of taxation in Canada. USA: Fraser Institute.
Search in Google Scholar Back to article
Vaillancourt, F., Roy, M. & Lammam, C. (2015). Measuring tax complexity in Canada. USA: Fraser Institute.
Search in Google Scholar Back to article
Watson, L. (2012). Corporate social responsibility, tax avoidance, and tax aggressiveness. Working Paper Series, 11(12), 1-22.
Search in Google Scholar Back to article

Changes in Tax Legislation and Social Responsibility of Taxpayers and Legislative Institutions

Abstract

Paradigm

My account