Social Network Analysis to Optimize Tax
Loading...
Authors
Wessels, Eugene
Smit, Michelle
Kroeze, Jan H
Issue Date
2012-08-09
Type
Article
Language
en
Keywords
Decision support systems , business intelligence , social network analysis , tax gap , tax compliance
Alternative Title
Abstract
The tax gap is a phenomenon experienced by revenue collection agencies which describes the difference between the taxes
due, as prescribed by legislation, and the actual taxes collected. The tax gap is mostly a result of taxpayer non-compliance,
such as the failure to submit a tax return. Recent theories suggest that a taxpayer’s social structure is a significant determinant
of a taxpayer’s attitude towards tax compliance. This study explores the proposal that social network analysis through
decision support systems can facilitate the objective of revenue collection agencies to minimize the tax gap. The results
suggest that an agency’s limited enforcement capacity can achieve a greater impact on tax compliance by focusing on noncompliant
social structures as opposed to single instances of non-compliance. The research fills a gap in literature by
demonstrating IT’s value proposition towards government financial services.
Description
Citation
Wessels, E., Smith, M. and Kroeze, J. H., Social Network Analysis to Optimize Tax Enforcement Effort, Published in: Proceedings of the 18th Americas Conference on Information Systems (AMCIS 2012 Proceedings), Seattle, Washington, USA, August 9-11, 2012, Paper 39
Publisher
AMCIS