TAXPAYER EDUCATION A KEY STRATEGY IN ACHIEVING VOLUNTARY COMPLIANCE

TAXPAYER EDUCATION A KEY STRATEGY IN ACHIEVING VOLUNTARY COMPLIANCE

THESIS STATEMENT

Taxpayer compliance is multi faceted measure as one appealing way to define taxpayer compliance is to consider three distinct types of compliance: payment compliance; filing compliance; and reporting compliance. Promoting voluntary compliance offers significant benefits to environmental enforcement organizations as they confront the formidable challenge of assuring compliance. This challenge is best addressed through a mix of voluntary and compulsory strategies to bring about complying behavior. The gap between the regulated universe and available enforcement resources, the growing importance of corporate environmental management, and the movement toward pollution prevention are compelling reason to invest in promoting voluntary compliance. Various environmental agencies have recognized these developments and moved toward new approaches which promote voluntary compliance. Continued progress toward developing effective voluntary compliance programs will depend on the willingness of government, industry and environmental groups to experiment with new approaches and share the lessons learned from their efforts. In tax system based largely on voluntary compliance, the taxpayer's standards of tax ethics are extremely important. Also of significance are attitudes about fiscal and tax policies, tax audits and the audit experience, proper bases of tax burden allocation, the equity and efficiency of tax administration, and the shortcomings of the federal income tax. A survey of one set of taxpayers suggests that their overall level of tax ethics should receive a mark of only barely passing and that number of social, economic, and political variables are significantly related to variations in standards of tax ethics. Taxpayers are particularly dissatisfied with the burdens which the federal income tax places on the middle-income taxpayer. The focus initially on improving the accuracy of the resident withholding tax system in order to reduce the number of taxpayers required to file tax returns. The focus has been on reducing tax compliance costs for businesses, in simpler language, with more logical order, and taxpayers can now obtain binding rulings from Inland Revenue to help them determine how the tax system applies in particular circumstances.

THESIS PROPOSAL

The purpose is to examine how promoting voluntary compliance can contribute

to environmental enforcement programs. To suggests that environmental enforcement agencies need to embrace voluntary compliance as an important tool which supplements deterrence-based enforcement. Further, describes the efforts of various enforcement organizations (some environmental, some not) to redirect their mission and strike balance between promoting voluntary compliance and using traditional enforcement actions. Finally, discusses the prospects for increased emphasis on promoting voluntary compliance in EPA's

enforcement program. For this research, overview will be made of determinants of voluntary tax compliance, as the cost of taxpayer compliance is an important determinant pf the voluntary compliance level as taxpayer services will be elaborated and discussed in detail. Thus, to recognize certain ways that such activities will be monitored in viewing of cost effective measures. The subject of tax compliance is focus of considerable body of practical as well as theoretical analysis and evidence demonstrate the need for correlation among tax policy formulation as well as interpretation. The research will examine current measures for improving voluntary taxpayer compliance and be able to suggest efficient strategies for achieving the goal such as through self assessment of the process that links to taxpayers and their voluntary compliance

THESIS CHAPTERS WRITING

Acknowledgment

Abstract

Table of Contents

Chapter 1 - INTRODUCTION

Background to the work

Outline of key ideas and methods

Outline of the order of presentation, with an emphasis on especially important and/or unusual findings and conclusions

Purpose

Aims and Objectives of the work

Chapter 2 - PRELIMINARY LITERATURE REVIEW

Definition of Taxpayer Compliance

- The Compliance Model

- Using of Compliance Model

- Attitudes to Compliance

- Encouraging Compliance

- Application of the Compliance Model

Taxpayer Compliance: Concept Framework

Concept of Voluntary Compliance

Compliance Model Typologies

Taxpayer Compliance Costs

Taxpayer Service Approach to Voluntary Compliance

Service Concept of Taxpayers

Role of Automation and Information Systems

Taxpayer Simplification and Assistance

Implications of Taxpayer Service Approach

Chapter 3 - METHODOLOGY AND RESULTS

Critical selection of key methods and insights

Scope and limitations

Discussion of research findings

Collation of results from surveys, questionnaire

Key findings from the data

Chapter 4 - ANALYSIS OF RESULTS

What do the results suggest?

How is this relevant to the proposition?

What are the conclusions?

Chapter 5 - SUMMARY CONCLUSION AND RECOMMENDATIONS

Summary/review of the work

Conclusions and recommendations

APPENDICES

REFERENCES

SURVEY ANALYSIS AND QUESTIONNAIRE FORMULATION

The survey analysis can be by means of a five point scaling response system this will be in a statement like format

Promotion of Voluntary Compliance - environmental enforcement agencies need to examine the mix of voluntary and compulsorystrategies they employ to assure compliance. There will simply never be enough inspectors and attorneys in the

employ of environmental enforcement organizations to achieve full compliance through enforcement actions alone. By contrast, effective voluntary compliance efforts such as educating regulated parties about how to comply with specific environmental requirements have the advantage of reaching large numbers of these parties without engaging costly legal mechanisms to compel compliance.

1) promotion of compliance using education and outreach, technical assistance, economic incentives

2) monitoring compliance through inspections, self reporting, response to complaints

3) 3) enforcement through issuance of notices of non-compliance, negotiated consent decrees, administrative orders

Why there is ample need to promote voluntary compliance?

How taxpayers deal with regulated universe versus. available resources

How effective are those programs that promote voluntary compliance?

What and how EPA efforts work to promote voluntary compliance?

Although EPA has devoted significant resources to promoting voluntary compliance by providing information, training, and other outreach about new or changing environmental requirements, these efforts have been piecemeal. Attempts to promote voluntary compliance have been largely organized around specific regulations designed to control pollution in a single media, i.e. air, water, or land. Two developments are likely to change the manner in which EPA will promote voluntary compliance in the future: EPA's Strategic Enforcement Organization and the Environmental Leadership Program in which pilot projects to promote environmental auditing will be conducted.

The questionnaire will be in three parts

1. Respondents Profile


2. Main Questions (10 questions) to be answered


3. Situational question (case study based)

TERMS OF REFERENCE

Harvard referencing and or APA