Inter-municipal cooperation and tax enforcement capabilities

Material type: 文書・図像類

Author: Notsu, Narukiほか

Publisher: Osaka School of International Public Policy, Osaka University

Publication date: 2024-06-21

Material Format: Paper

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Note (General)：: This study examines the effects of enhancing the tax enforcement of administration on the tax gap, focusing on inter-municipal cooperation (IMC). IMC ...

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Paper

Material Type: 文書・図像類
Title: Inter-municipal cooperation and tax enforcement capabilities
Author/Editor: Notsu, Naruki
Hirota, Haruaki
Akai, Nobuo
Author Heading: Notsu, Naruki
Hirota, Haruaki
https://nrid.nii.ac.jp/nrid/1000010553141
Akai, Nobuo
https://nrid.nii.ac.jp/nrid/1000050275301
Publication, Distribution, etc.: Osaka School of International Public Policy, Osaka University
Publication Date: 2024-06-21
Publication Date (W3CDTF): 2024-06-21
Periodical title: OSIPP Discussion Paper
No. or year of volume/issue: DP-2024-E-004
Volume: DP-2024-E-004
Pages: 1-34
Text Language Code: eng
Subject Heading: Inter-municipal cooperation
Tax enforcement
Tax compliance
Target Audience: 一般
Note (General): This study examines the effects of enhancing the tax enforcement of administration on the tax gap, focusing on inter-municipal cooperation (IMC). IMC refers to collaborative tax collection efforts among multiple municipalities and promotes the aggregation of tax collection resources and expertise, improving tax enforcement. Using the time variation in IMC creation across municipalities, we show that IMC substantially improves the tax gap measurement by reinforcing tax enforcement in local governments. The effects also appear to be driven at both the inter-municipal organization and municipal official levels. Our findings suggest that enhanced administrative capability in tax enforcement can be an effective tool against noncompliance in ways other than facilitating voluntary compliance.
References (URI): URI
https://www.osipp.osaka-u.ac.jp/archives/DP/2024/DP2024E004.pdf
Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）
https://irdb.nii.ac.jp
Original Data Provider (Database): 大阪大学 : 大阪大学学術情報庫　桜華