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2014 - SSSA Annual Meeting Words: 348 words || 
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1. Ngoboka, Pascal. and Mukasa, Joseph. "Tax Morale, Perceived Tax Fairness and Tax Knowledge and Voluntary Tax Compliance in Uganda: A Case of Uganda’s Small and Medium Business Enterprises." Paper presented at the annual meeting of the SSSA Annual Meeting, Grand Hyatt, Riverwalk, San Antonio, Texas, Apr 16, 2014 <Not Available>. 2017-10-22 <http://citation.allacademic.com/meta/p717424_index.html>
Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: Economic growth and Development in the several sub-Saharan African countries, Uganda in particular, has been hampered by several economic and non-economic factors. One of the major obstacles is the lack of sufficient domestic tax revenues which has led to continued reliance on external donor support in form of aid or grants to fund various developmental projects and programs, as well as routine government expenditures. This lack of sufficient tax revenue is, in part, a result of high rates of tax non-compliance in Uganda evidenced by current tax revenue to GDP ratio of 13.1%, well below the sub-Saharan African average ratio of 21 %.
The purpose of this study is to assess the probable shortfall of voluntary tax compliance in Uganda by establishing the relationship between tax morale, perceived tax fairness, tax knowledge and voluntary tax compliance. This study will focus on the probable relationships that may exists between tax morale, perceived tax fairness, tax knowledge against the overall voluntary tax compliance of taxpayers which is the dependent variable.
Tax morale will be assessed in relation to trust, political attitude, pride and attitude. Perceived tax fairness will be limited to issues of distributive justice and measured using; general fairness, exchange with government, special provisions, tax rate structure and self-interest. Tax knowledge will be measured in relation to abstract and concrete knowledge of the taxpayer. Voluntary tax compliance will be measured in perspective of committed compliance; referring to taxpayers’ willingness to pay taxes without complaining. Other factors influencing compliance such as audit rate, compliance costs, norms, trust shall be held constant
A cross sectional research design will be used given the nature of the probable respondents and that the collection of the data is going to be at a given point in time. In addition, it’s expected that the descriptive and analytical designs will be used to explain the features of interest. The data to be collected will be edited, coded, and analyzed. Analysis will be done using Statistical Package for Social Scientists (SPSS) and correlation coefficients will be used to determine the relationship between the variables under study, and their significance.

2011 - International Studies Association Annual Conference "Global Governance: Political Authority in Transition" Pages: 9 pages || Words: 1932 words || 
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2. Thomas, Kenneth. "The Effect of Tax Havens and Tax Competition on the Tax Burden of Individual Corporations" Paper presented at the annual meeting of the International Studies Association Annual Conference "Global Governance: Political Authority in Transition", Le Centre Sheraton Montreal Hotel, MONTREAL, QUEBEC, CANADA, Mar 16, 2011 Online <PDF>. 2017-10-22 <http://citation.allacademic.com/meta/p501963_index.html>
Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: Since the OECD opened discussion on tax competition and tax havens in 1998, there has been substantial debate on the effects they have had on corporate tax burdens and the funding of the welfare state. This paper examines the impact on the tax burden by examining individuals corporations rather than the main summary measures (top tax rate, marginal effective rate, and average effective rate), each of which has its own shortcomings. This approach allows us to see the actual response of firms to tax rate changes and tax planning opportunities.

Accordingly, this paper analyzes profit and tax data of the 25 largest US corporations of 1975, from 1975 to 2005. Preliminary work suggests that corporations in extractive sectors have been less able than manufacturing multinationals at shielding their income from taxation, a result consistent with Kobrin's (1987) finding that the relative bargaining power of multinationals does not obsolesce in the manufacturing sector.

2007 - The Law and Society Association Words: 168 words || 
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3. Gokbel, Dogan. "Respond of Turkish Tax System to Globalization: Rewriting Turkish Cooparate Income Tax Law and Income Tax Law" Paper presented at the annual meeting of the The Law and Society Association, TBA, Berlin, Germany, Jul 25, 2007 <Not Available>. 2017-10-22 <http://citation.allacademic.com/meta/p178193_index.html>
Publication Type: Conference Paper/Unpublished Manuscript
Abstract: Globalization forces national economies to transform their structure in a more competable manner.
National Tax system is one of the important factors of this transformation period. After the economic liberalization period of 1980’s, Turkish Tax System stil remains an area which has not been fully transformed for the new economic order. Especially, it seems to be necessary to satisfy the expectations which are created by incresead tax competitation and to establish a suitable tax structure for free movement of capital, goods, services and workers and to provide a sustainable tax enviroment within international tax competitetion. A new tax structure is needed which is paralel to globalization trends.
Last year, in 2006, a new Turkish Cooparate Income Tax law was prepared and acted by parliament. In 2007, nowadays, Turkish Income Tax Law is being prepared. The acting process in parlaiment is going on. This paper aims to evalute the rewrite process of tax law in aspect of globalization and to determine what should be done for integrating to global world.

2013 - SSSA Annual Meeting Words: 158 words || 
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4. Mukasa, Joseph. and Ngoboka, Pascal. "Tax Knowledge, Perceived Tax Fairness and Tax Compliance in Uganda:The case of small and medium income taxpayers in Kampala central division" Paper presented at the annual meeting of the SSSA Annual Meeting, New Orleans Marriott, New Orleans, Louisiana, Mar 27, 2013 <Not Available>. 2017-10-22 <http://citation.allacademic.com/meta/p633415_index.html>
Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: Abstract
The study examined the relationships between tax knowledge, perceived tax fairness and tax compliance of small and medium enterprises. It was prompted by the stagnated revenue collections in Uganda, amidst a taxpayer environment characterized by the poor tax compliance culture, low levels of tax knowledge with overly complicated and inequitable tax laws. The study adopted a cross-sectional research design, combined with qualitative and quantitative research designs. Tax registered small and medium enterprises within the Central Division of Kampala district constituted the participants of the study.
Findings showed that, tax knowledge and perceived tax fairness had a causal relationship with tax compliance. Tax knowledge had a positive and significant relationship with tax compliance as well as perceived tax fairness did with tax compliance. However, the relationship between tax knowledge and perceived tax fairness was found to be weak. These findings imply that positive improvement of taxpayers’ knowledge and perceptions of fairness about taxes will lead to improved tax compliance.

2005 - The Law and Society Words: 81 words || 
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5. Fleming, Jr., J. Clifton. "Replacing the Federal Income Tax with a Value Added Tax or Retail Sales Tax: Creating an Investment Assistance Program for the Wealthy" Paper presented at the annual meeting of the The Law and Society, J.W. Marriott Resort, Las Vegas, NV, <Not Available>. 2017-10-22 <http://citation.allacademic.com/meta/p35082_index.html>
Publication Type: Conference Paper/Unpublished Manuscript
Abstract: Replacing the Federal Income Tax with a VAT or a retail sales tax would amount to adopting a scheme under which the Federal government would become a forced joint investor in all private investments. Moreover, the taxpayer would choose the investment and the larger the private investment, the larger the government's forced participation. This is problematic because it helps wealthier investors scale up and gain entry to the highest return investments (hedge funds, IPOs, etc.) from which small savers are excluded.

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