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Tax audits as a path to tax compliance in Portugal
European Journal on Criminal Policy and Research ( IF 2.227 ) Pub Date : 2019-06-21 , DOI: 10.1007/s10610-019-09417-3
Joao Araújo Marques , Pedro Sousa , Gloria Teixeira

Responsive regulation has a special role within compliance. It has been implemented by tax authorities through the adoption of regulatory pyramids that cover the general relationship between the tax authorities and taxpayers. Here, the effects of both the Kirchler slippery slope framework and the Braithwaitian compliance pyramid are explored to design an alternative strategy to maximise the likelihood of restitution by the offender during a tax investigation. This will result in a ‘diamond’ representation that extends the Australian Taxation Office (ATO) compliance pyramid approach, which is supported by Braithwaite. The Portuguese legal framework for tax inspections sets cooperation as a key element in the relationship between tax inspector and taxpayer, suggesting that it is consistent within a regulatory context. However, tax inspectors are still strongly viewed as a coercive authority and not as a partner in a collaborative interaction. Our practitioner model shows the different dynamics that are predicted for a tax investigation, starting from the tax inspector’s perception of the taxpayer’s motivational postures at different points of the tax investigation until a responsive regulation approach increases the hypothesis of redressment. We conclude that responsive regulation in a tax investigation context is best described by a ‘diamond’ representation to clearly show the different roles of the tax inspector, as an advisor or as an investigator. We suggest that the tax investigation diamond could be adopted as a regulatory strategy once it predicts a better chance of reaching a positive outcome of compliance/redressment in comparison with a negative outcome of persecution. This model is proposed as a theoretical starting point from which to construct experimental models that could be used as training tools for tax inspectors.

中文翻译:

税务审计作为葡萄牙税务合规的途径

响应式监管在合规中具有特殊作用。它已由税务机关通过采用涵盖税务机关与纳税人之间一般关系的监管金字塔来实施。在这里,探索了 Kirchler 滑坡框架和 Braithwaitian 合规金字塔的影响,以设计一种替代策略,以在税务调查期间最大限度地提高罪犯赔偿的可能性。这将产生一个“钻石”表示,扩展了澳大利亚税务局 (ATO) 合规金字塔方法,该方法得到了 Braithwaite 的支持。葡萄牙税务稽查法律框架将合作作为税务稽查员与纳税人之间关系的关键要素,表明合作在监管范围内是一致的。然而,税务检查员仍被强烈视为强制权力机构,而不是协作互动中的合作伙伴。我们的从业者模型显示了为税务调查预测的不同动态,从税务检查员对纳税人在税务调查不同点的动机姿态的感知开始,直到响应性监管方法增加了纠正假设。我们得出结论,税务调查背景下的响应式监管最好用“菱形”表示来描述,以清楚地表明税务检查员作为顾问或调查员的不同角色。我们建议,一旦与迫害的负面结果相比,税务调查钻石预测更有可能达到合规/补救的积极结果,就可以将其作为监管策略。该模型被提议作为构建可用作税务检查员培训工具的实验模型的理论起点。
更新日期:2019-06-21
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