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Book part
Publication date: 9 May 2012

Amy M. Hageman

This chapter presents a review of the recent sales and use tax (SUT) literature for accountants, focusing on articles published between 2000 and 2011 in traditional…

Abstract

This chapter presents a review of the recent sales and use tax (SUT) literature for accountants, focusing on articles published between 2000 and 2011 in traditional accounting outlets. State and local taxes are an important component of accounting research, but the SUT element of state and location taxation has not been reviewed from an accounting perspective. This review indicates that most recent SUT research has focused on evaluating current or proposed SUT structures, or on empirically studying the antecedents and consequences of SUT policy. Behavioral researchers have substantial opportunities to contribute to the SUT field in future studies by conducting surveys, behavioral experiments, and qualitative case studies to further expand the field's understanding of SUT's antecedents and consequences. Overall, this chapter provides a comprehensive overview of recent SUT research that can help to foster interest of SUT within behavioral accounting research and beyond.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

Abstract

Details

Taxing the Hard-to-tax: Lessons from Theory and Practice
Type: Book
ISBN: 978-1-84950-828-5

Article
Publication date: 1 March 2012

Patrick J. McHugh and G. Jason Jolley

This paper tests the theory that local option sales taxes (LOST) work to the disadvantage of poorer localities, particularly rural areas, where many residents commute to…

Abstract

This paper tests the theory that local option sales taxes (LOST) work to the disadvantage of poorer localities, particularly rural areas, where many residents commute to shop and work. We also hypothesize that LOST systems hurt struggling communities more than they help prospering ones. The LOST system is examined using multiple years of data from North Carolina, a state whose tax structure favors such an analysis. The results indicate that LOST systems exacerbate inequality between local communities by actively moving revenue from poorer communities to more wealthy ones. We find evidence that LOST systems cost poorer counties a greater percentage of their total budgets than is gained by the wealthy counties that attract retail activity.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 24 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 5 May 2020

Ahmad Farhan Alshira'h and Hijattulah Abdul-Jabbar

The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on…

Abstract

Purpose

The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs).

Design/methodology/approach

In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model.

Findings

The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance.

Research limitations/implications

Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections.

Originality/value

This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 13 no. 3
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 1 May 1988

Ernest Raiklin

Studies concerning Soviet taxation demonstrate a diversity of opinions on the nature of turnover taxes. Four major views on the subject have emerged: (1) turnover taxes

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Abstract

Studies concerning Soviet taxation demonstrate a diversity of opinions on the nature of turnover taxes. Four major views on the subject have emerged: (1) turnover taxes are simply a sales (excise) tax on articles' of consumption sold to the Soviet consumer; (2) not all turnover taxes are a sales tax, some of them are a substitute for rent on production of certain industrial materials; (3) in addition to being a sales (excise) tax on consumer goods and rent on some industrial materials, there exists a third type of turnover tax which is levied on agricultural production of the peasantry; (4) turnover taxes are a portion of the surplus product produced in industry and agriculture.

Details

International Journal of Social Economics, vol. 15 no. 5/6
Type: Research Article
ISSN: 0306-8293

Article
Publication date: 11 September 2020

Yasuyuki Fujii

Tax sales intersect with the market, housing policy and socioeconomic matters, but the topic in this context is understudied. The purpose of this paper is to investigate…

Abstract

Purpose

Tax sales intersect with the market, housing policy and socioeconomic matters, but the topic in this context is understudied. The purpose of this paper is to investigate whether and how land banking is more effective in fostering positive property outcomes than tax lien sales and what market-based measures can be combined with land banking to reuse tax delinquent, vacant and abandoned properties.

Design/methodology/approach

This paper analyzes the consequences of tax lien sales and land banking in Indianapolis, Indiana, the USA. Various local data sources are used.

Findings

This paper finds that land banking, when compared to tax lien sales, results in less tax delinquency, less vacancy and abandonment, more increase in assessed value and fewer ownership changes after sales. Also, this paper shows the contributions of non-profit and for-profit developers as business partners to land banks.

Practical implications

This paper demonstrates the utility of the land banks that have become prevalent in some states in the USA over the past 20 years. The results of this paper recommend the realistic approach of combining government intervention and market forces.

Social implications

This paper sheds light on the US practice of tax lien sales. It goes largely unnoticed, but malpractice risks harming the vulnerable members of community.

Originality/value

Housing policy needs to find common ground with the market. It is a dilemma, more or less, for every country. The results of this paper suggest a harmonized public policy approach that includes land banking and the market can be effective in combatting with troubled properties.

Details

International Journal of Housing Markets and Analysis, vol. 14 no. 3
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 1 March 2017

Jongmin Shon and Yilin Hou

This study aims to explore the underlying patterns in tax innovation. Prior studies of local sales taxes still leave a gap in the literature and render the results…

Abstract

This study aims to explore the underlying patterns in tax innovation. Prior studies of local sales taxes still leave a gap in the literature and render the results inconclusive because the studies cover either state level or localities within a single state for a short period. To cover the gap, we assemble a dataset of counties in all states for FY1970-2006 but focus on 12 states not threatened by intra-jurisdictional competition. Our empirical analyses yield evidence that a county adopts local sales tax for political and economic rationale rather than fiscal condition. Accordingly, regional diffusion has positive effects on local sales tax adoption in a county. These findings contribute substantively to sales tax literature while confirming policy diffusion.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2004

Amna C. Cameron

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…

Abstract

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.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 16 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 February 1993

Richard Dobbins

Sees the objective of teaching financial management to be to helpmanagers and potential managers to make sensible investment andfinancing decisions. Acknowledges that…

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Abstract

Sees the objective of teaching financial management to be to help managers and potential managers to make sensible investment and financing decisions. Acknowledges that financial theory teaches that investment and financing decisions should be based on cash flow and risk. Provides information on payback period; return on capital employed, earnings per share effect, working capital, profit planning, standard costing, financial statement planning and ratio analysis. Seeks to combine the practical rules of thumb of the traditionalists with the ideas of the financial theorists to form a balanced approach to practical financial management for MBA students, financial managers and undergraduates.

Details

Management Decision, vol. 31 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 27 October 2020

Ahmad Farhan Alshira'h, Hasan Mahmoud Al-Shatnawi, Manaf Al-Okaily, Abdalwali Lutfi and Malek Hamed Alshirah

The purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales

Abstract

Purpose

The purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.

Design/methodology/approach

This study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.

Findings

This paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.

Practical implications

Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.

Originality/value

Very few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries

Details

EuroMed Journal of Business, vol. 16 no. 4
Type: Research Article
ISSN: 1450-2194

Keywords

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