Economics Dictionary of ArgumentsHome | |||
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Tax compliance: Tax compliance refers to individuals or entities adhering to tax laws, regulations, and reporting requirements set by the government. It involves accurately and timely filing tax returns, paying owed taxes, and maintaining records according to legal standards. See also Taxation, Tax evasion, Tax avoidance, Tax havens, Tax competition, Tax incidence, Tax loopholes, Tax system._____________Annotation: The above characterizations of concepts are neither definitions nor exhausting presentations of problems related to them. Instead, they are intended to give a short introduction to the contributions below. – Lexicon of Arguments. | |||
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Emmanuel Saez on Tax Compliance - Dictionary of Arguments
Saez I 47 Tax Compliance/Saez/Zucman: what makes taxation work is more than a simple tax code and diligent auditors. It’s a belief system: shared convictions in the benefits of collective action (the notion that we are more prosperous when we pool resources together instead of acting in isolation), in government’s central role in organizing this collective action, and in the merits of democracy. When this belief system prevails, even the most progressive tax system can work. >Tax Avoidance, >Tax Competition, >Tax Evasion, >Tax Havens, >Tax Incidence, >Tax Loopholes, >Tax System, >Taxation._____________Explanation of symbols: Roman numerals indicate the source, arabic numerals indicate the page number. The corresponding books are indicated on the right hand side. ((s)…): Comment by the sender of the contribution. Translations: Dictionary of Arguments The note [Concept/Author], [Author1]Vs[Author2] or [Author]Vs[term] resp. "problem:"/"solution:", "old:"/"new:" and "thesis:" is an addition from the Dictionary of Arguments. If a German edition is specified, the page numbers refer to this edition. |
Saez, Emmanuel |