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Benchmarking tax compliance efficiency (risk) at the business entity level

Benchmarking tax compliance efficiency (risk) at the business entity level Empirical works on examining taxpayer compliance and judiciously targeting risky taxpayers from a population of large taxpayers are hitherto scarce. This paucity of research has been the main result of the limited set of taxpaid data available at a micro level to researchers. It is in this context, the objective of this paper is to suggest a benchmarking method, which takes into account firm‐specific, particularly governance characteristics, to identify and measure the extent of taxpayer compliance with the limited amount of data available. It is expected that this method will be of much value to tax administrations and compliance managers. Our approach to compliance is based on comparisons among taxpayers of the extent of under‐reporting of income, as well as over‐reporting of reconciliation deduction and cost items. The workability of the proposed model is demonstrated using data from the Australian services industry. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Benchmarking: An International Journal Emerald Publishing

Benchmarking tax compliance efficiency (risk) at the business entity level

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Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
1463-5771
DOI
10.1108/14635770010331379
Publisher site
See Article on Publisher Site

Abstract

Empirical works on examining taxpayer compliance and judiciously targeting risky taxpayers from a population of large taxpayers are hitherto scarce. This paucity of research has been the main result of the limited set of taxpaid data available at a micro level to researchers. It is in this context, the objective of this paper is to suggest a benchmarking method, which takes into account firm‐specific, particularly governance characteristics, to identify and measure the extent of taxpayer compliance with the limited amount of data available. It is expected that this method will be of much value to tax administrations and compliance managers. Our approach to compliance is based on comparisons among taxpayers of the extent of under‐reporting of income, as well as over‐reporting of reconciliation deduction and cost items. The workability of the proposed model is demonstrated using data from the Australian services industry.

Journal

Benchmarking: An International Journal – Emerald Publishing

Published: Aug 1, 2000

Keywords: Benchmarking; Profit; Efficiency; Finance; Service industries; Australia

References

  • The structure‐conduct‐performance relationships and simultaneity: evidence from Australian manufacturing
    Bhattacharya, M; Bloch, H
  • Towards a compliance framework for large business and international
    Braithwaite, J
  • The role and consequences of structural change in recent Australian economic growth
    Dixon, R