The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study

Tax practitioners play a crucial role in the degree of taxpayers’ compliance – a role that has increased as tax systems worldwide have become more complex. However, little is known about tax authorities’ impact on taxpayers’ decisions to employ tax practitioners. Based on earlier research on motivations to employ a tax practitioner and the extended slippery slope framework of tax compliance, we conducted two studies which provide some answers. A survey study – comprising a representative sample of 500 Austrian self-employed taxpayers – revealed that financial gain is not the most important reason to employ a tax practitioner but instead the motivation to avoid problems with the tax authorities. Related to that, we also find that taxpayers’ perception of tax authorities wielding coercive power motivates them to employ tax practitioners. In the interview study with 33 self-employed taxpayers and 30 tax auditors, taxpayers indicated that they sought to avoid contact with tax officers by employing tax practitioners. This finding was supported by tax officers who reported preferring interaction with tax practitioners over direct contact with taxpayers. The two studies point to the complex relationship between taxpayers, tax authorities and tax practitioners, and allow the drawing of theoretical and practical implications.     

The potential for bias in reporting of industry-sponsored clinical trials

Concerns about potentially misleading reporting of pharmaceutical industry research have surfaced many times. The potential for duality (and thereby conflict) of interest is only too clear when you consider the sums of money required for the discovery, development and commercialization of new medicines. As the ability of major, mid-size and small pharmaceutical companies to innovate has waned, as evidenced by the seemingly relentless decline in the numbers of new medicines approved by Food and Drug Administration and European Medicines Agency year-on-year, not only has the cost per new approved medicine risen: so too has the public and media concern about the extent to which the pharmaceutical industry is open and honest about the efficacy, safety and quality of the drugs we manufacture and sell. In 2005 an Editorial in Journal of the American Medical Association made clear that, so great was their concern about misleading reporting of industry-sponsored studies, henceforth no article would be published that was not also guaranteed by independent statistical analysis. We examine the precursors to this Editorial, as well as its immediate and lasting effects for statisticians, for the manner in which statistical analysis is carried out, and for the industry more generally.     

游客文化差异性特征对其景观偏好的影响

探索不同文化背景下游客的景观偏好是进行跨文化旅游市场研究的基础,但具体的个体差异比如个人主义/集体主义或不确定性规避究竟对游客的景观偏好产生了什么样的影响,目前并没有确切的结论。本研究以世界自然遗产地武陵源风景区为例,选取了7类主要景观类型、19个具体代表景点,综合运用问卷调查和照片评价法面向游客进行调研。通过SPSS软件对问卷数据进行描述统计、方差分析、因子分析、相关分析等,研究发现个人主义/集体主义、居住地都与景观偏好不存在显著相关,但不确定性规避、年龄和景观偏好三者之间有显著相关。     

Romantic Attachment and Life Satisfaction in a Sample of Gay Men and Lesbians in Chile

ABSTRACT

This study intended to assess the relationship between romantic attachment and life satisfaction (LS) in a gay men and lesbian sample in Chile. It also aimed to identify the effect of attachment dimensions on life satisfaction for both gay men and lesbians. Through a cross-sectional study with a non-experimental design, a total of 460 homosexual adults completed the Experiences in Close Relationships and the Life Orientation Test, Revised Version. According to the results obtained, greater attachment insecurity (e.g., attachment anxiety and attachment avoidance) was linked to lower levels of LS in both gay men and lesbians. Furthermore, the model was found to be more predictive for lesbians than for gay men. Implication of these results are discussed.     

有害税收竞争法律规制的局限及对中国的启示

经济全球化的深入使得各国的税收制度相互影响,带来了税收竞争。作为税收竞争恶化的产物,有害税收竞争不仅损害了他国的税收利益,违背了税收基本原则,还对国际经济秩序产生的了不良的影响。OECD曾经制定过相应的规则,试图消除有害税收竞争的不利影响,但由于自身理论的缺陷和实践的难度,并未取得有效成果。面对愈演愈烈的有害税收竞争,中国绝不能坐以待毙,要以正确的姿态参与有害税收竞争的国际协调,反对有害税收竞争,积极签署税收协议,提升我国的税收竞争力。     

损失规避与公平偏好对房地产征收补偿策略的影响

地方政府对土地财政依赖度高,土地征收与出让仍是市县级政府干预地方经济发展的最主要手段,现行房地产征收补偿制度设计忽略了主体策略互动与信念互动对征收补偿的影响。本文在行为博弈分析框架下,通过构建房地产征收主体的收益理论模型及蕴含损失规避和公平偏好的效用模型,研究损失规避与公平偏好对房地产征收补偿策略的影响。理论推演与数值模拟结果表明：一是征收补偿与被征收人的损失规避和公平偏好正相关,与征收人的损失规避负相关,与征收人的公平偏好正相关;二是被征收人接受征收的意愿越强,征收补偿越高。鉴于此,本文认为在房地产征收补偿制度设计上应充分考虑对人性的尊重,对现行房地产征收补偿价格进行行为偏好系数修正,降低征收人损失规避偏好、强化公平偏好、让被征收人公平共享土地增值收益,提高信息透明度推动被征收人对征收补偿的合理预期。     

反思与重构:我国律师回避制度的缺失及克服——以回避制度的法价值为视野

回避制度源于"自然正义"法则中的"任何人不能做自己案件的法官"的基本要求.回避制度具有实体公正、程序公正和司法形象公正的多重公正价值.而律师回避与回避制度的基本法则相悖,缺乏应有的法理基础;律师回避与我国现行法律相悖,缺乏基本的法制保障;律师回避与建构司法公正的逻辑相悖,缺乏追求司法公正的法治理性.从我国律师回避的形成法律来看,以最高人民法院的司法解释的形式,也有悖于我国法律解释权的法律规制,不符合法律解释的现代法治精神与价值取向.我国应尽快废除律师回避制度.     

产业集群品牌风险与规避措施探析

集群品牌是集群的共有财富,是集群产品提高竞争力的重要途径。但集群品牌的公共物品属性会造成集群内企业对其维护与发展的投入不足,而且个别企业的投机行为可能会产生"多米诺骨牌"效应,造成"公共地风险",给集群品牌带来破坏。为规避集群品牌风险,需要企业、政府和中介机构等多方面共同努力,通过申请注册集群商标、完善质量认证监督体系、多渠道开展集群品牌营销活动、集体应对贸易摩擦等措施来做好集群品牌的发展与维护工作。     

Legalism and creativity: tax non-compliance in the eyes of the economic elite

This paper analyzes elite tax compliance from a sociological perspective in order to examine how different tax behaviors are justified or how they embody different taxpayers’ subjectivities. Drawing from the case of Chile and using a qualitative approach based on 32 interviews conducted with members of the economic elite, it is argued that forms of non-compliance -such as evasion and avoidance- are grounded in different ‘repertoires of evaluation’ while denoting a plurality of distinctions and criteria of evaluation which relate to the legal culture in which the tax system operates. Findings show that legalism -a literal conception of the rules- does not always favor tax compliance and that it may even go against the purpose of tax collection when a creative use of the law prevails. Furthermore, legalism and creativity allow for the main justifications for challenging tax payment as well as the perceptions and beliefs that underlie the everyday relationship between taxpayers and the state to be understood.     

Childhood trauma and problem behavior: Examining the mediating roles of experiential avoidance and mindfulness processes

Objective: Childhood trauma is associated with a variety of risky, unhealthy, or problem behaviors. The current study aimed to explore experiential avoidance and mindfulness processes as mechanisms through which childhood trauma and problem behavior are linked in a college sample. Participants: The sample consisted of college-aged young adults recruited November-December, 2016 (N = 414). Methods: Participants completed self-report measures of childhood trauma, current problem behavior, experiential avoidance, and mindfulness processes. Bootstrapped mediation analyses examined the mechanistic associations of interest. Results: Mediation analyses indicated that experiential avoidance was a significant mediator of the association between childhood trauma and problem behavior. Additionally, multiple mediation analyses indicated that specific mindfulness facets–act with awareness and nonjudgment of inner experience–significantly mediated the same association. Conclusions: Interventions for college students who have experienced childhood trauma might profitably target mechanisms such as avoidance and mindfulness in order to minimize engagement in problem behavior.