Advanced Search
MyIDEAS: Login to save this article or follow this journal

Understanding Taxpayer Behaviour – New Opportunities for Tax Administration

Contents:

Author Info

  • Keith Walsh

    (Office of the Revenue Commissioners, Dublin)

Abstract

There is a growing literature on the contribution of behavioural economics to the design and improvement of tax policy. A less well-developed area is the potential for behavioural research to contribute to better tax administration. Better understanding of the motives of taxpayers and their attitudes and behaviour towards taxation can improve both voluntary compliance and the efficiency of the tax administration. The literature suggests tax compliance is determined by five broad factors: deterrence; norms (both personal and social); fairness and trust (in the tax administration); complexity of the tax system; and the role of government and the broader economic environment. Research in Ireland suggests that deterrence, the more traditional tool of tax administrations, is important but not sufficient to explain the level of tax compliance in society. Other factors are shown to be important, particularly the influence of personal norms and the level of trust in the tax administration. Perceptions of the prevailing social norms are also important determinants of compliance but appear to exert less influence on taxpayers than personal norms. The experiences of tax administrations in using behavioural research to influence taxpayers are examined and work in this area in Ireland is outlined.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.esr.ie/vol43_3/06%20ESRI%2043-3%20Walsh%20(PP).pdf
File Function: First version,2012
Download Restriction: no

Bibliographic Info

Article provided by Economic and Social Studies in its journal Economic and Social Review.

Volume (Year): 43 (2012)
Issue (Month): 3 ()
Pages: 451-475

as in new window
Handle: RePEc:eso:journl:v:43:y:2012:i:3:p:451-475

Contact details of provider:
Web page: http://www.esr.ie

Related research

Keywords:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:eso:journl:v:43:y:2012:i:3:p:451-475. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Frank Walsh).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.