Concepedia

Tax Return Filing

Tax Return Filing is a procedural act within tax administration whereby a taxpayer, as a required participant in the self-assessment system, submits a formal report containing financial and tax-related information to the competent authority for the determination, verification, or declaration of tax liability.

72

Publications

2.4K

Citations

145

Authors

70

Institutions

Publications per year

2017–2026

22

Parents

Children

Publications

72

THE EFFECT OF AUDIT RATES ON THE FEDERAL INDIVIDUAL INCOME TAX, 1977-1986

Jeffrey A. Dubin, Michael J. Graetz, Louis L. Wilde · National Tax Journal · 1990 · 185 citations

, , +12

THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM

Joel Slemrod, Nikki Sorum · National Tax Journal · 1984 · 149 citations

, , +15

Appeals to Civic Virtue Versus Attention to Self-Interest: Effects on Tax Compliance

Kathleen M. McGraw, John T. Scholz · Law & Society Review · 1991 · 129 citations

, , +15

When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance

James Alm, Kim M. Bloomquist, Michael McKee · Fiscal Studies · 2016 · 119 citations

, , +13

Factors affecting tax compliance behaviour in self assessment system

Mohd Rizal Palil · AFRICAN JOURNAL OF BUSINESS MANAGEMENT · 2011 · 105 citations · Full text

, , +17

1–5 of 72

Authors

145

  1. AH
    Ann Hansford

    University of Nottingham, United Kingdom

    3 publications · 109 citations

    3

    h-index

  2. EC
    Ern Chen Loo

    Universiti Teknologi MARA, Malaysia

    3 publications · 115 citations

    3

    h-index

  3. CW
    Charles W. Christian

    Arizona State University, United States

    3 publications · 133 citations

    3

    h-index

  4. SS
    Sharon Smulders

    University of Pretoria, South Africa

    3 publications · 54 citations

    3

    h-index

  5. YB
    Youssef Benzarti

    University of California, Santa Barbara, United States

    2 publications · 84 citations

    2

    h-index

1–5 of 145

Institutions

70

  1. University of Pretoria

    Pretoria, South Africa

    3 h-index

    5 publications

    90 citations

  2. United States Department of the Treasury

    Washington, United States

    3 h-index

    5 publications

    100 citations

  3. Universiti Teknologi MARA

    Shah Alam, Malaysia

    3 h-index

    4 publications

    113 citations

  4. University of Michigan

    Ann Arbor, United States

    2 h-index

    3 publications

    223 citations

  5. University of California, Santa Barbara

    Santa Barbara, United States

    2 h-index

    2 publications

    84 citations

  6. The University of Texas at Austin

    Austin, United States

    2 h-index

    2 publications

    55 citations

  7. Arizona State University

    Tempe, United States

    2 h-index

    3 publications

    125 citations

  8. Boston University

    Boston, United States

    2 h-index

    5 publications

    156 citations

1–8 of 70

Venues

  1. National Tax Journal

    NTJ · 10 publications · 578 citations

    10

    h-index

  2. SSRN Electronic Journal

    Repository · 5 publications · 83 citations

    5

    h-index

  3. Canadian Public Policy

    CPP · 2 publications · 40 citations

    2

    h-index

  4. Journal of Economic and Financial Sciences

    JEF · 2 publications · 30 citations

    2

    h-index

  5. American Economic Journal Economic Policy

    2 publications · 127 citations

    2

    h-index

1–5