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This study examines the determinants of enforced tax compliance behavior of Malaysian citizens where trust in tax authorities is assumed to be a mediator. Quota sampling method was used to select a sample of 340 participants to participate in a survey. A two-step structural equation modeling (SEM) process was adopted to test a framework comprising 13 hypotheses. Model fit was initially measured using confirmatory factor analysis (CFA) while model specification was applied in the second stage to test the structural relationship. The mediating effects of trust in tax authorities were tested via Baron and Kenny (1986) approach, bootstrapping, and AMOS AxB estimand. The findings confirmed that trust in government, trust in tax administrator, power of Inland Revenue Board of Malaysia, and awareness influence enforced compliance. However, tax morale and tax amoral behaviors do not influence enforced compliance. The findings suggest that citizens would fulfill their tax responsibilities if they believe that tax authorities are effective in tax administration. Trust in government fosters trust in the tax authorities. This study contributes to existing literature by confirming the factors that affect enforced tax compliance.

The purpose of this research is to assess the tax stakeholders’ intention towards the adoption of blockchain technology (BT) for a transparent and effective taxing system in Bangladesh. It examines the factors influencing the behavioural intention of the users to adopt BT with a blended model built on the technology acceptance model (TAM) and self-determination theory (SDT). This research develops a prescriptive model to demonstrate how the stakeholders are interested in adopting BT for the taxing system.

Data were obtained through a structured questionnaire from the stakeholders of the taxing system, including tax policymakers, tax commissioners, tax officers, lawyers, tax consultants and the taxpayers. Statistical analyses were performed using partial least square-structural equation modelling.

Results reveal that out of the two primary TAM antecedents known as usefulness (PU) and ease of use (PEU), PU has a significant influence on the BT adoption intention. The only cognitive variable called autonomous motivation picked from SDT has a positive and significant impact on BT adoption for tax purpose as well. Finally, trust is found to be another important determinant for explaining stakeholders’ intention to adopt BT for an efficient taxing system where transparency can be ensured.

The proposed model does not include any moderator though there might be a moderating effect in this regard. The variation described in the behavioural intention to adopt BT by the predictors is half of the total possible variations. Hence, the inclusion of variables such as social influence and controlled motivation could be interesting.

This study is expected to provide valuable insights into policymaking for tax administrations to enhance the tax collection net and maintain transparency and efficiency in the taxing system.

This research has social consequences for a recently graduated developing economy such as Bangladesh, where transparency and efficiency are a matter of question. Because BT adoption can assure a convenient and favourable environment for the taxpayers upholding the principles of taxation, it can play a significant role by ensuring social justice and equity through a transparent and effective taxing system.

This research is among the first few studies to address the issue of implementing a modern technology such as BT for an efficient taxing system from a developing country perspective. Furthermore, it combined TAM and SDT to propose a hybrid model for explaining behavioural intention to adopt an emerging technology such as blockchain, which is a new phenomenon.

This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.

Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data.

The findings show three components of input required in the zakat transformation: environment, resources and history. The environmental component comprises five sub-components: companies, banks, zakat recipients, individual zakat payers and the legislative, while the resource sub-components comprise tangible and intangible resources. For history, two components, namely, achievements and challenges, need to be taken into account by the zakat administration.

This study’s main implication is that the components proposed in this study can serve as the basis for developing new strategies for improving zakat collection and distribution management to achieve a more efficient and effective level.

This study will be helpful for policymakers, especially zakat authorities, on how to enhance their administration.

The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation.

The loss in sales tax revenue from nontaxable remote sales erodes a state’s ability to fund essential programs. Taxable goods sold via the Internet in 1999 created a loss to state and local governments of $525 million in sales tax revenue. This study examines the effects of five variables on a state’s willingness to participate voluntarily in the Streamlined Sales Tax Project (SSTP). Three hypotheses are supported: 1) the higher the grade on the Business Vitality score, the more likely elected officials will be influenced by the private sector and state economic development personnel not to participate in the SSTP; 2) the higher the index of innovation capacity, the more likely elected officials will be influenced by businesses not to participate; and 3) the greater the reliance on sales tax, the more likely a state will participate.

The purpose of this article is to explore the role that different structures of socially embedded networks themselves play in tax non‐compliance or evasion, and the contribution that an application of network analysis can make to the study of tax compliance regulation.

This exploratory study applies a network approach and uses focus‐group interviewing to unveil tax evasive behaviours that are deeply embedded in specifically selected and structurally different trading networks.

Indicate the kinds of difficulties that tax regulators may face in their attempts to deal with a range of law‐defying practices, which operate both within and among some structurally diversified (social) trading networks of a multicultural nation. The data confirm convincingly that tax evasive behaviours are not solely peculiar to immigrant (NESB) business networks, but are mirroring many beliefs, norms and informal practices that also exist strongly in non‐immigrant networks.

A mixed‐embedded network approach that grasps the rich contexts and complexities involved in the informal behaviours of “networked” small‐business entrepreneurs is to be regarded as a powerful tool in the governance of modern taxation systems.

Fills a gap in the research (literature) on the tax‐compliance behaviours among citizens of a multicultural nation and may have potential for a wider application.

With the late-2000s recession, state and local governments have struggled to find the necessary revenue to sustain citizens' demands of governmental services. One potential revenue source is to allow the citizens' themselves to choose the services to fund through the usage of voluntary taxes. Counties and cities in Arkansas have the authority to levy a voluntary property tax to support specific public services. In this study, we explore the prevalence and adequacy of the voluntary property tax by local governments in Arkansas. We identify 58 different voluntary taxes used in 27 counties and 17 cities throughout the state. Moreover, using revenue and expenditure data, we find the tax to be a significant revenue source for several county programs.

Most governments around the world rely heavily on tax revenue to fund not only their recurrent expenditure but also their long-term development goals. There is some evidence suggesting that tax evasion in Vietnam has, over the years, been on the rise in terms of number, scale and degree of sophistication. It may thus be beneficial to understand the extent to which various relevant psychological factors interact to influence the tax compliance of Vietnamese taxpayers. This chapter attempts to quantify the effects of taxpayer's emotion, trust and perception on their tax compliance in Vietnam. It adopts a positivist research framework, a quantitative research method and primary data collection. First, a simple, theoretical model in which emotion and trust affect tax compliance both directly and indirectly through perception as a mediating variable, is constructed. The Baron−Kenny method is then applied to the data collected from an e-survey to test various hypotheses derived from the devised theoretical model. The results show that taxpayer's perception positively and significantly influences tax compliance whereas emotion and trust exert significant and positive effects on tax compliance both directly and indirectly (via perception). The findings suggest that voluntary tax compliance in Vietnam can be improved through better tax administration services, more fiscal policy accountability and pro-active tax socialization.

The purpose of this paper is to investigate a subject accounting firm’s existing workflow processes for preparing individual tax returns with an emphasis on identifying predominant areas of waste.

Specific Quality and Lean tools were applied to qualitative data secured from on-site visits to the firm. Quantitative data analysis of productivity measures was performed to identify additional sources of muda (waste) as well as validate the findings from the qualitative analysis. Corrective actions were recommended as applicable.

This case study of the subject firm identifies predominant wastes in the individual tax return process as defects and waiting. The authors propose that these categories of waste (waiting and defect) may indeed be the predominant forms of waste in service organizations and require further research.

At least two limitations exist. The first was the inability to capture exact cycle times for each of the process steps. A second limitation was that the data on staff performance were gathered via interview rather than through direct observation.

Individual income tax return preparation (Form 1040) provides a significant revenue stream for many accounting firms. Managing the processes involved in an effective and timely fashion is critical to profitability. Additionally, other service industries, including financial and accounting firms of similar size or function, may find these areas of waste relevant and adopt similar strategies for eliminating or reducing them in service-processes.

Negligible literature exists concerning wastes in accounting firms. However, accounting firms in the USA earn an average of more than 50 percent of their total fees from tax services, including income tax return preparation.

Tax revenues are becoming one of the crucial tax policy segments in developing countries. Governments intend to collect more funds in the budget. The study aimed to identify the dimensions and factors influencing tax compliance in Iranian professional football players.

Based on interpretive structural modelling (ISM), the required information was collected using a literature review and a pairwise comparison questionnaire from eleven sport academic and executive participants. Content validity index of the questionnaire was >0.7 and its inconsistency index was <0.1.

The influential factors put in six levels. Results showed “new technologies for implementing regulations” and “clear tax regulations” were the lowest level's most independent factors. Simultaneously, the “possibility of identifying violating taxpayers” and “transparency of the clubs' financial data” were the most dependent factors at the model's first level. Moreover, “legal” was the greatest, and “technological” dimensions had at least importance, and the “amount and manner of fines” was the influential factor. The findings can use for policymaking to improve the professional player's and society tax compliance.

The authors identified the most independent, dependent, influential and minor essential football players' tax compliance factors and the relations between these factors. Recognising each of the factors' role and level of importance can help governments and policymakers in tax legislation in sport.