This study will analyse the tax strategy that shaped the design of the suite of local property tax from the enactment of the legislation to the implementation of the tax and active collection programme by the Revenue Commissioners that lead to the high compliance rate. The fallout from this is discussed in addition to the advantages, disadvantages and obstacles to implementing such a framework. This paper also highlights the possible expansion of Revenues effective tax collection abilities to encompass future taxes and increased responsibilities. To consult more Economic essay sample, please see at Bộ Luận Văn Thạc Sĩ Kinh tế
Local Property Tax in Ireland, can the critical success factors of the high compliance rate be applied to the introduction of future taxes Dissertation submitted in part fulfilment of the requirements for the Degree of Executive Masters in Business Administration (EMBA) at Dublin Business School Sara Gooney EMBA September, 2014 Title Page Name of Institution: Dublin Business School Programme of Study: Executive Masters In Business Administration Year of Submission: 2014 Name of Author: Sara Gooney ID Number of Author: 10268268 Title: Local Property Tax in Ireland, can the critical success factors of the high compliance rate be applied to the introduction of future taxes Supervisor: Mr Stuart Garvie Word count: 22,769 words Table of Contents Page 1.0 Declaration 11 2.0 Acknowledgements 12 3.0 Abstract 13 4.0 Introduction 15 4.1 Background 16 4.2 Research Objectives 24 4.3 Research Question 25 4.4 Research Hypothesis 27 4.5 Recipients for the Research 27 4.6 Suitability of the Researcher 28 5.0 Literature Review 30 5.1 Introduction 31 5.2 Tax Compliance 32 5.2.1 Deterrence Effects 34 5.2.2 The Impact of Norms on Behaviour 36 5.2.3 Fairness and Trust (in the tax administration) 40 5.2.4 Complexity of the Tax System 43 5.2.5 Role of Government and Broader Economic Environment 46 5.3 Tax Planning and Designing the Suite of Property Taxes 49 5.3.1 Household Charge 53 5.3.2 Local Property Tax Rationale 55 5.3.3 Thornhill Report 58 6.0 Research Methodology 61 6.1 Introduction 62 6.2 Methodology 63 6.3 Research Philosophy 65 6.4 Methodology selection 69 6.5 Research Approach 71 6.6 Research Strategy 72 6.7 Time Horizons 73 6.7.1 Cross-Sectional Time Horizon 73 6.7.2 Longitudinal Time Horizon 73 6.8 Data Collection Methods 74 6.9 Data Collection, Editing and Coding 75 6.9.1 Qualitative Data 75 6.9.2 Quantitative Data 76 Chapter Results and Findings 78 7.1 Qualitative Data Editing and Coding 79 7.1.1 Interview Findings 79 7.2 Quantitative Data Editing and Coding 81 7.2.1 Questionnaire Findings 82 I General background Information 83 II Household Charge levels of awareness 86 III Local property tax levels of awareness 91 IV Perceptions of the uses of the Tax collected 96 V Influencing factors on behaviour 98 VI Participants perceptions of tax and of Revenue 105 VII Indicators of future compliance 113 VIII Influencing factors on behaviour 116 IX Background payment information 121 X Necessity of assistance 123 XI Demographic snapshot 125 Chapter Analysis and Discussions 128 8.1 Introduction 129 8.2 Tax Compliance and Tax Design 129 8.2.1 Deterrence 132 8.2.2 Norms (both personal and social) 134 8.2.3 Fairness and trust (in the tax administration) 134 8.2.4 Complexity of the tax system 136 8.2.5 Role of government and broader economic environment 137 8.3 Revenues Developments 138 Chapter Conclusion and recommendations 144 9.1 Introduction 145 9.2 Research Objectives Achieved 145 9.2.1 Commissioned reports explored 145 9.2.2 Identify the broad factors that determine compliance 146 9.2.3 Identify the reasons for the high compliance rates 148 9.2.4 Generate theoretical suggestions for future use 149 9.3 Research Hypothesis Testing 152 9.4 Research Recommendations 152 9.5 Limitations of the Research 153 9.6 The Future Policies for Tax Implementation 153 Chapter 10 Reflections on Learning 155 10.1 Introduction 156 10.2 Learning Style 156 10.3 Review of Learning 159 10.3.1 Research Skills 162 10.4 Future Applications of Learning 164 Appendices 166 Appendix 1: Table of Abbreviations 167 Appendix 2: Euros to the Rescue, World Bank 2012/EC 169 Appendix 3: Eurozone Bailouts - BBC Eurostats 2013 170 Appendix 4: Dissertation Data Flow 171 Appendix 5: The Literature Review Process 172 Appendix : Mind Map for Local Property Tax 173 Appendix : Timeline for dissertation 174 Appendix 8: The Implementation Process of the Property Tax 175 Appendix 9: Terms of Reference - Interdepartmental Group 176 Appendix 10: Interdepartmental Group Specification of work for the ESRI 177 Appendix 11: The Property Valuation Bands for Local Property Tax 180 Appendix 12 : Table of selected International Property Tax Systems 181 Appendix 13 : Semi-structured Interview Question list 185 Appendix 14 : Semi-structured Interview Recordings 187 Appendix 15 : Questionnaire Question- Set 195 Appendix 16 : Honey and Mumford definition (Mobbs, 1982) 204 Appendix 17 : Local Property Tax Project Costings 205 Bibliography 206 List of Figures and Tables List of Figures FIGURE PROPERTY TAXES SUMMARY 24 FIGURE TAX COMPLIANCE MODEL OF THE NEW ZEALAND TAX AUTHORITY 34 FIGURE TAX COMPLIANCE MODEL, CHAU AND LEUNG (2009) 37 FIGURE KIRCHLER’S ‘SLIPPERY SLOPE’ 41 FIGURE 5: THE HONEYCOMB OF RESEARCH METHODOLOGY (WILSON 2013) 64 FIGURE 6: “THE RESEARCH ONION” (SAUNDERS, 2009) 65 FIGURE A HIERARCHICAL APPROACH TO A PARADIGM (KYRÖ, 2002) 67 FIGURE BASIC PHILOSOPHICAL CHOICES DERIVED FROM BALLANTYNE, (1991) 69 FIGURE TABLE OF METHODOLOGICAL CHOICE, SAUNDERS (2012) 70 FIGURE 10 INITIAL AWARENESS OF THE HOUSEHOLD CHARGE 83 FIGURE 11 INITIAL AWARENESS OF THE LOCAL PROPERTY TAX 84 FIGURE 12 OWNER OF A RESIDENTIAL PROPERTY WITHIN THE STATE 85 FIGURE 13 OWNERSHIP TYPE 85 FIGURE 14 CURRENT NON-OWNERS WOULD PAY THE TAX IN THE FUTURE 86 FIGURE 15 INFORMED LEVEL FOR THE HOUSEHOLD CHARGE 87 FIGURE 16 ADEQUATE INFORMATION RECEIVED FOR THE HOUSEHOLD CHARGE 87 FIGURE 17 LEVEL OF UNDERSTANDING OF INFORMATION RECEIVED 88 FIGURE 18 FURTHER INFORMATION SOUGHT FOR HOUSEHOLD CHARGE 89 FIGURE 19 BLANKET €100 CHARGE FOR HOUSEHOLD CHARGE FOR 2012 90 FIGURE 20 INFORMED LEVEL FOR THE LOCAL PROPERTY TAX 91 FIGURE 21 ADEQUATE INFORMATION RECEIVED ABOUT THE LOCAL PROPERTY TAX 92 FIGURE 22 LEVEL OF UNDERSTANDING OF INFORMATION RECEIVED 93 FIGURE 23 FURTHER INFORMATION SOUGHT FOR LOCAL PROPERTY TAX 94 FIGURE 24 BANDED RATES FOR THE LOCAL PROPERTY TAX FOR 2013 ONWARDS 95 FIGURE 25 PUBLIC’S PERCEPTION OF WHAT USE IS MADE OUT OF THE PROPERTY TAX 96 FIGURE 26 PUBLICS OPINION ON WHICH AREAS BENEFIT AND WHICH DON’T 97 FIGURE 27 PAY TAX DUE TO FEAR OF BEING CAUGHT FOR NON-PAYMENT 98 FIGURE 28 PAY TAX DUE TO HIGH RISK OF BEING CAUGHT FOR NON-PAYMENT 99 FIGURE 29 PAY TAX TO AVOID PUBLICATION AS A TAX DEFAULTER 99 FIGURE 30 PAYING THE TAX AS IT IS A BELIEVED SOCIAL NORM 100 FIGURE 31 PAY THE TAX AS TAX COLLECTED IS PUT TO GOOD USE 101 FIGURE 32 PAY TAX AS RISK OF FINES AND PENALTIES ARE HIGH 102 FIGURE 33 PAY TAX AS PERCEIVED PERSONAL DUTY 103 FIGURE 34 PAY TAX AS IT IS A LEGAL REQUIREMENT TO PAY IT 103 FIGURE 35 PAY TAX TO AVOID CHARGE BEING PUT ON PROPERTY 104 FIGURE 36 PAY TAX AS STRONG MORAL OBLIGATION TO PAY IT 104 FIGURE 37 TAX EVASION IS ACCEPTED IN IRISH SOCIETY 105 FIGURE 38 TAX EVASION IS A CRIME 106 FIGURE 39 UNDER DECLARING PROPERTY VALUES 106 FIGURE 40 REVENUE DETECTING UNDER DECLARED PROPERTY VALUES 107 FIGURE 41 REVENUE CAPABLE OF ADMINISTERING THE TAX 108 FIGURE 42 PERCEPTION OF SOCIETY BEING HONEST IN DECLARING TAXES 108 FIGURE 43 OWNERS ACCEPTING REVENUE ESTIMATED VALUATION 109 FIGURE 44 CLAIMING ENTITLED EXEMPTIONS 110 FIGURE 45 CLAIMING UNENTITLED EXEMPTIONS 110 FIGURE 46 REVENUES APPROACHFULNESS 111 FIGURE 47 USEFULNESS OF THE ONLINE LPT FACILITY 111 FIGURE 48 REVENUES’ CONTACTABILITY 112 FIGURE 49 BETTER COMPLIANCE AS IMPROVED UNDERSTANDING OF THE TAXES 113 FIGURE 50 BETTER COMPLIANCE AS IMPROVED UNDERSTANDING OF THE SYSTEM 114 FIGURE 51 BETTER COMPLIANCE AS IMPROVED UNDERSTANDING OF OBLIGATIONS 114 FIGURE 52 BETTER COMPLIANCE AS TRUST IN COLLECTION PROCESSES 115 FIGURE 53 BETTER COMPLIANCE AS TRUST IN BEING FAIRLY TREATED 115 FIGURE 54 BETTER COMPLIANCE TO AVOID CONTACT FROM REVENUE 116 FIGURE 55 BETTER COMPLIANCE TO AVOID LATE CHARGES 117 FIGURE 56 BETTER COMPLIANCE TO AVOID A REVENUE AUDIT 117 FIGURE 57 BETTER COMPLIANCE TO AVOID INCOME DEDUCTIONS 118 FIGURE 58 REVENUE ACCEPTS SELF-ASSESSED VALUATIONS 118 FIGURE 59 BETTER COMPLIANCE AS OTHERS ARE DECLARING HONESTLY 119 FIGURE 60 BETTER COMPLIANCE AS EVASION IS IMPOSSIBLE 120 FIGURE 61 BETTER COMPLIANCE BECAUSE THE TAX IS PERCEIVED FAIR 120 FIGURE 62 BETTER COMPLIANCE FACILITATED BY A HOST OF PAYMENT OPTIONS 121 FIGURE 63 A BREAKDOWN OF WHO PAID THE TAX ON THE OWNERS BEHALF 122 FIGURE 64 A BREAKDOWN ON WHO’S BEHALF THE TAX WAS PAID 122 FIGURE 65 WAS THE PAYER REIMBURSED FOR PAYING THE TAX 123 FIGURE 66 IN RELATION TO PROPERTY TAX THE PARTICIPANT PROVIDED ASSISTANCE 124 FIGURE 67 IN RELATION TO PROPERTY TAX THE PARTICIPANT RECEIVED ASSISTANCE 124 FIGURE 68 INFORMED LEVEL OF YOUR TAXATION AND OBLIGATIONS 125 FIGURE 68 GENDER BREAKDOWN OF THE PARTICIPANTS 126 FIGURE 69 AGE PROFILE OF THE PARTICIPANTS 126 FIGURE 70 OCCUPATION PROFILE OF THE PARTICIPANTS 127 FIGURE 71 KOLB AND FRY’S LEARNING CYCLE(BUSINESSBALLS.COM) 158 List of Tables TABLE PERCENTAGE OF TOTAL TAX REVENUE, SOURCE EC (2013) 17 TABLE THE BAILOUT IN NUMBERS, SOURCED IRISH INDEPENDENT 23/10/2013 18 TABLE HISTORY OF DOMESTIC PROPERTY TAXES IN IRELAND 20 TABLE OWNER OCCUPIERS – SOMERVILLE (2007) 21 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Number of Author: 10268268 Title: Local Property Tax in Ireland, can the critical success factors of the high compliance rate be applied to the introduction of future taxes Supervisor: Mr Stuart Garvie... Hypothesis The success factors of the local property tax compliance rates administered by the Revenue Commissioners can be used for the benefit of implementing future taxes 4.5 Recipients for the. .. Dublin Business School will be the principal recipient for this dissertation entitled ? ?Local Property Tax in Ireland, can the critical success factors of the high compliance rate be applied to the