Eliza Ahmed - PowerPoint PPT Presentation

Loading...

PPT – Eliza Ahmed PowerPoint presentation | free to view - id: 12d4d3-NjAwM



Loading


The Adobe Flash plugin is needed to view this content

Get the plugin now

View by Category
About This Presentation
Title:

Eliza Ahmed

Description:

Do tax authorities leave themselves at risk of tax evasion when they become ... acts as a protector, ensuring that non-compliance does not spin out of control. ... – PowerPoint PPT presentation

Number of Views:52
Avg rating:3.0/5.0
Slides: 30
Provided by: Ahm687
Category:
Tags: ahmed | attuned | eliza | spinout

less

Write a Comment
User Comments (0)
Transcript and Presenter's Notes

Title: Eliza Ahmed


1
When tax offices become collection agencies At
what cost?
  • Eliza Ahmed
  • Centre for Tax System Integrity
  • Australian National University

2
  • Do tax authorities leave themselves at risk of
    tax evasion when they become collection agencies
    for controversial government policies?

3
  • 1. When tax collectors become collectors for
    child support and student loans Jeopardizing or
    protecting the revenue base? (Ahmed V.
    Braithwaite)
  • 2. Tax evasion among graduates repaying student
    loans Balancing the books, sending a political
    message, or flouting the system? (V. Braithwaite
    Ahmed)
  • 3. Can justice and shame deter an escalation in
    tax evasion? (Ahmed V. Braithwaite)

4
What does past research tell us?
  • Financial self-interest (Allingham Sandmo,
    1972 Freiberg, 1990)
  • Deterrence (Grasmick Bursik, 1990 Lewis, 1982)
  • Moral obligation (Grasmick Bursik, 1990 McGraw
    Scholz, 1991 Schwartz Orleans, 1967)

5
What does past research tell us? (contd)
  • Shame management (Ahmed, Harris, Braithwaite,
    Braithwaite, 2001)
  • Fairness (Kinsey Grasmick, 1993 Scholz
    Lubell, 1998)
  • Reactance (Kirchler, 1999)

6
What does past research tell us? (contd)
  • Trust (Scholz Lubell, 1998 Tyler, 1997, 2001)
  • Trust norms (V. Braithwaite, 1998)

7
STUDY 1 Research questions
  • 1. Are taxpayers making additional payments
    through the tax system less compliant?
  • 2. To what extent does belief in trust norms act
    as a social constraint, and prevent tax evasion?

8
METHOD
  • Community Hopes, Fears and Actions Survey
    (Braithwaite, 2000)
  • 7754 randomly sampled Australian citizens were
    mailed out the survey questionnaires
  • 2040 respondents returned their completed
    questionnaires

9
MEASURES
  • Dependent variable Tax evasion
  • Under-reporting income
  • Engaging in the cash economy
  • Exaggerating deductions

10
Independent variables
  • Additional payments
  • Deterrence
  • Shame management
  • - shame acknowledgment
  • - shame displacement
  • - shame avoidance
  • Trust norms

11
  • RESULTS

12
  • Table 1. Correlation coefficients between tax
    evasion and other variables

??? p lt .001 ?? p lt .01
13
Table 2. Standardized beta coefficients from
regression analysis predicting tax evasion
 ??? p lt .001 ?? p lt .01 ? p lt .05
14
___ Additional payments ----- No payments
  • Figure 1. The role of trust norms in moderating
    the relationship between making additional
    payments and tax evasion

15
Summary from Study 1
  • When policy changes, citizens may protest, but
    the relationship between citizens and the tax
    office acts as a protector, ensuring that
    non-compliance does not spin out of control.

16
STUDY 2
17
Personal injustice
  • Figure 1. A conceptual model of justice, shame
    and tax evasion

18
STUDY 2 Research aims
  • 1. To explore the extent to which additional
    payments, perceptions of justice, and shame
    management play important roles in predicting tax
    non-compliance
  • 2. To evaluate the theoretical relationships
    among all variables sketched in Figure 1

19
METHOD
  • Graduates Hopes, Visions and Actions Survey
    (Ahmed, 2000)
  • 1500 stratified sampled Australian graduates were
    mailed out the survey questionnaires
  • 447 respondents returned their completed
    questionnaires

20
MEASURES
  • Tax non-compliance variables
  • Dissociation (desire to game play or disengage)
  • Tax evasion (behaviors of not lodging,
    under-declaring income, or over-claiming
    deductions)

21
Independent variables
  • Additional payments
  • Perceived injustice
  • - societal (unfair social policy)
  • - personal (unfair exchange)
  • Shame management
  • - shame acknowledgment
  • - shame displacement
  • - shame avoidance

22
RESULTS
23
  • Table 3. Results from the logistic regression
    analysis in predicting tax evasion

 ??? p lt .001 ?? p lt .01 ? p lt .05
24
.12
  • Figure 2. Results of a path analysis showing the
    relationships among all variables considered in
    Study 2

25
Table 4. The overall fit indices for the model
derived from the path analysis
26
  • ... The one thing that I did find annoying was
    paying HECS for one or two units where the tutors
    were hopeless and basically didnt teach us much
    at all. I realize it is more the responsibility
    of the universities to ensure that their tutors
    are competent, but it is in cases like these that
    people resent having to pay HECS, ie. when they
    didnt learn anything new!

27
  • The government should realize that investing in
    tertiary education is investing in the countrys
    future. By raising fees, introducing up-front
    fees, ..., they are encouraging people not to
    study and not to help educate the country.
    Education should be free, after all people in the
    army get paid to be educated!

28
  • I think that HECS should only be repaid if the
    education received has been of value in gaining
    employment

29
Where to from here?
  • Responsive regulation is distinguished (from
    other strategies ...) both in what triggers a
    regulatory response and what the regulatory
    response will be. ... Government should be
    attuned to the differing motivations of regulated
    actors. Efficacious regulation should speak to
    the diverse objectives of regulated firms,
    industry associations, and individuals within
    them (Ayres J. Braithwaite, 1992)
About PowerShow.com