Tax noncompliance (English Wikipedia)

Analysis of information sources in references of the Wikipedia article "Tax noncompliance" in English language version.

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10cornell.edu

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2irs.gov

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1socialistsanddemocrats.eu

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anu.edu.au

ctsi.anu.edu.au

Michael Wenzel (2002). "The Impact of Outcome Orientation and Justice Concerns on Tax Compliance" (PDF). Journal of Applied Psychology: 4–5. When taxpayers try to find loopholes with the intention to pay less tax, even if technically legal, their actions may be against the spirit of the law and in this sense considered non-compliant. The present research will deal with both evasion and avoidance and, based on the premise that either is unfavorable to the tax-system and uncooperative towards the collective, subsume both under the concept of tax noncompliance. {{cite journal}}: Cite journal requires |journal= (help)

books.google.com

David F. Burg (2004). A World History of Tax Rebellions. Taylor & Francis. pp. vi–viii. ISBN 9780203500897.

cornell.edu

law.cornell.edu

"26 U.S. Code § 7201 - Attempt to evade or defeat tax".
26 U.S.C. § 7201. For an individual, the $100,000 fine prescribed in this statute can be increased to a maximum of $250,000. See subsection (b), paragraph (3) of 18 U.S.C. § 3571.
26 U.S.C. § 7206.
The U.S. courts have consistently rejected arguments that "wages" or "labor" are not taxable as income under the Internal Revenue Code. For example, see United States v. Connor, 898 F.2d 942, 90-1 U.S. Tax Cas. (CCH) paragr. 50,166 (3d Cir. 1990) (tax evasion conviction under 26 U.S.C. § 7201 affirmed by the United States Court of Appeals for the Third Circuit; taxpayer’s argument – that because of the Sixteenth Amendment, wages were not taxable – was rejected by the Court; taxpayer’s argument that an income tax on wages is required to be apportioned by population also rejected); Perkins v. Commissioner, 746 F.2d 1187, 84-2 U.S. Tax Cas. (CCH) paragr. 9898 (6th Cir. 1984) (26 U.S.C. § 61 ruled by the United States Court of Appeals for the Sixth Circuit to be "in full accordance with Congressional authority under the Sixteenth Amendment to the Constitution to impose taxes on income without apportionment among the states"; taxpayer's argument that wages paid for labor are non-taxable was rejected by the Court, and ruled frivolous); White v. United States, 2005-1 U.S. Tax Cas. (CCH) paragr. 50,289 (6th Cir. 2004), cert. denied, ____ U.S. ____ (2005) (taxpayer’s argument that wages are not taxable was ruled frivolous by the United States Court of Appeals for the Sixth Circuit; penalty – imposed under 26 U.S.C. § 6702 for filing tax return with frivolous position – was therefore proper); Granzow v. Commissioner, 739 F.2d 265, 84-2 U.S. Tax Cas. (CCH) paragr. 9660 (7th Cir. 1984) (taxpayer’s argument that wages are not taxable was rejected by the United States Court of Appeals for the Seventh Circuit, and ruled frivolous); Waters v. Commissioner, 764 F.2d 1389, 85-2 U.S. Tax Cas. (CCH) paragr. 9512 (11th Cir. 1985) (taxpayer’s argument that income taxation of wages is unconstitutional was rejected by the United States Court of Appeals for the Eleventh Circuit; taxpayer required to pay damages for filing frivolous suit).
See 26 U.S.C. § 6651.
See 26 U.S.C. § 6651(a)(1).
See 26 U.S.C. § 6501.
See 26 U.S.C. § 7203.
See 26 U.S.C. § 6531.
See 26 U.S.C. § 6651(a)(2).

cra-arc.gc.ca

For example, a Canadian organization describes Canada's law, first passed in 1988 in Section 245 of the Canada's federal income tax act (described here [1]), as invalidating the tax consequences of a tax avoidance transaction if "not conducted for any primary purpose other than to obtain a tax benefit".

doi.org

dx.doi.org

Dyreng SD, Hanlon M, Maydew EL. (2008). Noncom Long-run corporate tax avoidance. The Accounting Review.

evans-legal.com

"Daniel B. Evans, The Tax Protester FAQ; downloaded 24 April 2007". Evans-legal.com. Retrieved 2013-07-03.

ey.com

tmagazine.ey.com

UK’s general anti-avoidance rule process on schedule. T Magazine.

gao.gov

For example, see: GAO. (2012). Sources of Noncompliance and Strategies to Reduce It. GAO-12-651T.

insee.fr

"PIB - Croissance | Insee". www.insee.fr. Retrieved 2020-10-27.

irs.gov

"The Tax Gap". irs.gov. U.S. Internal Revenue Service. 2019. Archived from the original on July 29, 2022.
"Offshore Voluntary Disclosure Program Frequently Asked Questions and Answers". 2012-06-26. Retrieved 2014-01-29.

justia.com

supreme.justia.com

240 U.S. 625 (1916), 630.

lemonde.fr

"La fraude fiscale coûterait jusqu'à 80 milliards d'euros à l'Etat". Le Monde.fr. 22 January 2013.

nytimes.com

Lopez, German; Wu, Ashley (August 26, 2022). "Conspiracy Theories / How more funding for the I.R.S. became a political firestorm". The New York Times. Archived from the original on August 26, 2022. Source: U.S. Department of Treasury; Estimates from 2019

publishing.service.gov.uk

assets.publishing.service.gov.uk

"Measuring tax gaps 2018 edition" (PDF).

reuters.com

blogs.reuters.com

Johnston, David Cay. "Where's the fraud, Mr. President? | David Cay Johnston". Blogs.reuters.com. Archived from the original on 2012-01-07. Retrieved 2013-07-03.

socialistsanddemocrats.eu

"The European Tax Gap" (PDF). Richard Murphy. January 2019.

ssrn.com

Prebble R, Prebble J. (2010). Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?. Saint Louis University Law Journal.
Shafik Hebous (2011) "Money at the Docks of Tax Havens: A Guide", CESifo Working Paper Series No. 3587, p. 9

web.archive.org

"The Tax Gap". irs.gov. U.S. Internal Revenue Service. 2019. Archived from the original on July 29, 2022.
Lopez, German; Wu, Ashley (August 26, 2022). "Conspiracy Theories / How more funding for the I.R.S. became a political firestorm". The New York Times. Archived from the original on August 26, 2022. Source: U.S. Department of Treasury; Estimates from 2019
Johnston, David Cay. "Where's the fraud, Mr. President? | David Cay Johnston". Blogs.reuters.com. Archived from the original on 2012-01-07. Retrieved 2013-07-03.