The Tried and True Method for Masters Level Essay Samples in Step by Step Detail

<h1> The Tried and True Method for Master's Level Essay Samples in Step by Step Detail </h1> <h2> How to Get Started with Master's Level Essay Samples? </h2> <p>The numerous examples of the papers we've done can help you in settling on an extraordinary decision. In the event that there is a way you can make the creative cycle less unpleasant, take a gander at doing this on the more significant qualities of your paper. The most significant component which makes an influential paper in English stand apart from the rest of assignments is the utilization of thinking. See this article for any number of models. </p> <p>You could likewise observe absolutely free article. You can likewise observe diagnostic exposition. You may likewise observe engaging article. You may likewise observe relative exposition. </p> <p>You can likewise observe school exposition. You can likewise observe grant exposition. 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Other than the circumstances that you ought to consistently recollect, furthermore, there are a few things which you shouldn't do while making the substance of your school article. In case you're battling to discover enough materials for making a great paper, we're here to help you. </p> <h2> Getting the Best Master's Level Essay Samples </h2> <p>A enticing exposition should have the option to get the enthusiasm of the people perusing it without any problem. Any fabulous undertaking gets done with an astonishing end and the absolute best instances of the factious exposition will show up in with an end with a diagram of the entirety of the focuses together with an essence of the confirmations gave. Influential article points don't constantly should be of a basic sort, you can expound on things which are connected in your life. Most scholarly article themes generally request that you select a side in a contention or perhaps to guard a particular side against analysis. </p> <h2>Rumors, Deception and Master's Level Essay Samples </h2> <p>There's no way we won't have your back once you provided to discover with some much needed help. An illustrative paper about an area for instance should give creators imp ressions from going to a particular spot on the planet. In this manner, there are various included advantages of being a genuine twin. The choice to work in training wasn't arbitrary. </p> <h2> Type of Master's Level Essay Samples</h2> <p>Among the most well-known types of papers it is essential to get a handle on the best way to think of one. Without an incredible powerful paper layout it'll be somewhat exceptionally difficult to compose and deliver a wonderful substance. Regardless of the subject, the structure is actually the equivalent for any enticing essay.</p> <p>All you have to do is purchase ace's paper and your on-line ace's exposition will be conveyed to you in your cutoff time. Simply hold fast to the rules expressed above, and you will be well en route to composing a superb powerful paper. The best powerful short articles frequently focus on questionable issues. Composing an article, or some other paper for this issue, isn't simply composing. </p> <h2>The Ultimate Master's Level Essay Samples Trick </h2> <p>In most secondary schools, your capacity of composing this sort of exposition will be assessed in class. Select the perfect exposition composing organization to help you with thesis writing if you feel less certain to do it without anyone else. Have the same number of tests as you can and look at the most reasonable structure you require for your exposition. There are numerous influential exposition models undergrads can utilize on the web. </p> <p>Academic composing is about training, not showing some all-characteristic ability. Your school article ought to contain data that identify with the guidance gave to you. Because you've just composed a school exposition for a solitary college doesn't imply that it might likewise apply on your next applications. Building up an astounding school article may lose its motivation in the occasion the substance of what you've composed isn't what the college is requesting. </p> <p>Go at your own pace and research the points which you find fascinating and pick one that best fulfills your necessities. There are a sizable number of such organizations giving paper scholars, yet should you select this way, due steadiness is critical to ensure that the activity will be done right. The body of your article should be bolstered by explore proof you could accumulate. 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Students Guide to Writing College Papers

Student's Guide to Writing College PapersThere are many things you need to consider when you go into a class with a student's guide to writing college papers. This is a part of the coursework that is going to be taken on each assignment that you will have with the student. It is there to help you understand what kind of paper you are writing and what is expected of you. In this article, I will give you the basics to get you started.I think it is important to mention that most student's guides have the same things in common. They have a list of information that will tell you everything you need to know about this particular topic. It will include the basic things that you should write about in the paper that you are going to be writing. You will learn how to start the essay and what to do next. It will tell you exactly what you should avoid.What I like about most of these books is that they tend to teach you how to structure your paper. This is something that you need to think about b ecause this is the one thing that will determine how the reader feels about your paper. It can either be good or bad. If you end up being too wordy, your readers will get bored and skip over your paper. On the other hand, if you have a little too much information on your paper, your readers will get confused and lose interest.If you do not know how to do this, this is the best place to get some help. There are plenty of examples of papers and essays that others have written and you can look at them and see how they were structured. You will see that the same rules apply to them that apply to you as well. This is a good way to help you learn the proper way to structure your papers.The main point is that you should be able to relate the information that you use in your paper to something else that is known about the subject. You will also need to be able to make an argument for your claims. To do this, you will need to have a topic that you are familiar with. This can be something you have read about or something that is part of the common knowledge. After you know this topic, you can easily come up with an argument to support what you want to say.When you have done all of this, you should also know how to properly start writing your papers on writing college papers. You will need to be organized in order to get the best results out of your efforts. This means that you should make sure that you have all of your materials out before you start to write. This will prevent you from having to look through all of your papers. You will also avoid any confusion about what to do next.Another tip to keep in mind when you are writing your papers on writing college papers is that you should always do your best to be original. Many students do not take the time to think about this and it can seriously impact their performance. You do not want to end up plagiarizing other students' work. The best way to avoid this is to put together your own unique essay and use that in place of theirs.When you go into a student's guide to writing college papers, you will learn a lot about the topic. It is something that you should do not only because you want to, but because it is required by the college. This is a great way to get your preparation and performance in a class on track.

What Is An Essay Topic?

What Is An Essay Topic?If you are looking for a college or university to teach your theological essay, there are some basic things that you will need to consider. This article will provide some tips and advice for determining which school to attend.You will need to choose the theological essay topics you will be teaching, depending on whether or not you will be teaching from the traditional 'class' settings, or if you will be taking the classes online. The two most common options are a traditional class with a professor, or a more online-based class.Traditional class settings usually have more of a pressure that they are really a good idea. They are definitely the type of class that people are more likely to go to for a longer period of time, so that they have the chance to learn something, but also because the professor can and does hold your hand through the whole class, and just ask for feedback and suggestions on each other's teaching.For many schools, this is the best way to go about choosing their classroom teaching style. It will give them a better chance to gauge whether or not you are a good teacher, and it will also give them an idea if you will be able to meet the educational standards set by the school. Some schools require that all of their theological teachers be either pre-licensed instructors in the state in which they are teaching, and some do not.Online-based classes usually have less stringent admission standards than traditional courses, so you might not need to worry about this. They also tend to offer more flexibility and a more personal approach to teaching, so that students are more likely to become a regular part of the class.These kinds of classes tend to favor teaching more towards religious studies courses. If you teach theology online, you will be expected to offer very flexible curriculum choices, as well as a lesson plan that will cover everything that needs to be covered in a course like this.By learning all the basics about what it takes to prepare for an essay topic, you can take all the comfort that you need. Follow these tips, and find out if you should attend a school or take online courses to prepare for that next semester of college.

The Effects Of Facebook s Mood And Body Image Perception...

The purpose of the study was to investigate the effects of Facebook use to women’s mood and body image perception and to see if these effects are different from the effects of online magazine. Information that supports a problem Facebook has over a billion active users. It is the most popular social media platform that is still growing its numbers worldwide. Given that 10 million photos are uploaded to Facebook every hour, it easily provides a medium for engaging in appearance-related social comparison, especially among women. Since Facebook allow its users to upload edited and often enhanced images, women are presenting the best version of themselves. A study found that spending 20 min on Facebook lead to more negative mood than did browsing the Internet in general (not including social networking sites) or spending no time online. Multiple studies also demonstrated that individuals who spend more time on Facebook believed that others are happier and have better lives than themselves. Depth of the authors’ literature review Extensive literature was done prior to the study. The authors’ evaluated previous experimental research regarding body image and appearance related literatures. Moreover, they also examined other factors that influences idealized bodies such as magazine, television, and music videos. The authors considered multiple components of attractiveness for women such as face, hair, and skin and how these components play a role in body image concerns. MethodsShow MoreRelatedThe Effects Of Social Media On Body Image1663 Words   |  7 Pageshigher levels of social comparison and body checking than non-users? Countless scientific studies and research focus on the effects of social media platforms on body image, social comparison, and image satisfaction. Author Erin A. 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In today s world, social media is the main form of communication among young people. The latest controversy in social media is the negativeRead MoreThe Effects Of Social Media On Our Lives1940 Words   |  8 Pagestoday s society, it has become a worldwide phenomenon with people around the world using this platform as a way of communication. Have you ever thought about how social media could be affecting your life? Does it affect it in a negative or positive way? Most people don’t see how social media can be affecting their daily life. 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It has created a platform for people to share information instantly and communicate with people all around the world. Facebook is the most outstanding example of successful social media network. According to the first quarter 2015 earnings announcement by Facebook, the site has achieved 1.44 billion active users per month, and 65% of which are daily active users. 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John Lydon - also known as Johnny Rotten - is a singer, musician and songwriter, famous for being the lead singer of the Sex Pistols (1975-1978) and of the Public Image Ltd (PiL) (1978-present). This report mainly focuses on Lydon s experience in PiL, which represents the longest part of his career compared to Sex Pistols relativelyRead MoreGodiva Marketing Assignment9205 Words   |  37 Pages---- 29 1. History of Godiva Chocolate Godiva Chocolate was started in the year 1926 by Joseph Draps, a master chocolatier, had a vision where luxury chocolates were filled with different centers, thus. He decided on the image of Lady Godiva, because of the legendary sacrificial act of persuading her husband to ease his heavy taxation of the people, by riding through town naked. Godiva’s belief is to provide their consumers with a gift of ultimate indulgence. Godiva, in

Sample Research Proposal VAT Compliance in the UK Free Essays

1.0 Introduction 1.1 Introduction Income tax, National Insurance contributions, and Value Added Tax (VAT) contribute approximately two-thirds to total tax revenue in the Uk (Adam and Browne, 2009). We will write a custom essay sample on Sample Research Proposal: VAT Compliance in the UK or any similar topic only for you Order Now VAT, which is a proportional tax paid on all sales, has become an important source of revenue in Britain, particularly as the government is under great pressures to raise revenue to ‘balance the budget’ (Adams and Webley, 2001). A business has to register for VAT when their taxable supplies in the last twelve month period surpass or are expected to surpass the current registration limit of ?70,000. The VAT is a flat rate scheme with a current rate of 17.5%, up from 15% (a rate which applicable from 01 December 2008 to 31 December 2009 as part of an economic stimulus package) (Adam and Browne, 2009). In addition to this flat tax that applies to the vast majority of goods and services purchased, there are a few items that are zero-rated, such as most foodstuff, exempt, such as health services and private education, and some with a lower rate of VAT (5%), such as baby car seats and domestic fuel and power (Adam and Browne, 2009). While items falling into these classes are not affected, the standard rate of VAT is set to increase to 20% from 4 January 2011. Investigators have found that small businesses people believe that the present rate of 17.5% is too high and promotes negative feelings towards VAT and full compliance (Adams and Webley, 2001). Given the increase in January 2010, what will be the impact on compliance ratesThis is an important issue, since research shows that VAT is more efficiently collected when VAT rates are low (de Mello, 2009). While the level of tax evasion in the UK has been found to be much smaller than in some other countries (Agha and Haughton (1996) reported evasion of 3% in the UK compared to 40% in Italy), even small amounts of evasion represent large losses in revenue. Still, there has been little research on VAT compliance over the last three decades, with research focusing mainly on income tax compliance (de Mello, 2009; Webly, 2004). I think that this is a very interesting and important topic of research because of the impending increase in the rate of VAT in the UK and the current paucity of research in this area. The lack of research on VAT in particular makes it difficult to assess the impact of the increase and so I think this is an area worth investigating more. 1.2Research Aims and Objectives The purpose of this study is to build on previous research into tax evasion in general, and VAT evasion in particular, to present a description of small businesses’ perspectives on VAT and related issues. The specific objectives of this research are: To describe small businesses’ perspectives on paying VAT and related issues, To investigate the degree to which social and psychological factors play an important role in evasion of VAT, and To investigate the possible impact of the increase in VAT on in evasion. This paper has two additional sections. The second section is the preliminary Literature Review, in which the research on VAT compliance and important social psychological factors is discussed. Section three details the Methodology, outlining how the research will be carried out. 2.0Preliminary Literature Review 2.1 Introduction People’s willingness to pay taxes depends on a range of variables. Economists tend to highlight the importance of the relevance of exogenous variables such as tax rate, income, and probability of detection and the level of sanctions, while psychological research demonstrates that endogenous variables are also significant, including taxpayers’ attitudes toward the government and taxation, personal norms, perceived efficiency and equity (Hofmann et al., 2008; Kirchler, 2007). In taking these together, Cullis and Lewis (1997: 320) terms this the ‘economic psychology approach,’ which combines the â€Å"positive approach the empirical world† with â€Å"the softer approach† in which people â€Å"comply with taxes for different reasons and †¦ the tax compliance problem is in part socially constructed.† Adams and Webley’s (2001) have undertaken research specifically investigating VAT compliance and uncovered fifteen main concepts falling into five key themes that they thought to be relevant. Of the five major themes, four were recurrent in previous research on income tax compliance research: equity, attitudes toward taxation and tax authorities, sanctions, and personality/morality. The fifth theme they highlighted was ‘mental accounting,’ which they note is a recognised psychological construct but has not previously been applied in the area of tax compliance. This five-factor model was echoed in Webley et al. (2006), who extended the research undertaken by Adams and Webley (2001) and found that mental accounting and equity were particularly important factors affecting VAT compliance. These five factors are briefly discussed here. 2.2 Sanctions and Punishments In economics, the basic theory of tax evasion is an application of the theory of choice under uncertainty (Clotfelter, 1983). In the standard approach to tax evasion, a risk-averse individual chooses either the amount or the share of income to be concealed so as to maximise her expected utility of income, considering (1) the probability of detection, (2) the penalty tax rate applied when tax evasion is detected, (3) the marginal tax rate, and (4) the level of true income (Pommerehne and Weck-Hannemann, 1996). Thus, the problem a person has to tackle is whether or not to evade some part of her legal tax liability given that there is a probability of being caught if she decides to be non-compliant. Therefore, economic models focus on the role of penalties and audits, with economists theorising that greater penalties and audit probabilities should increase compliance (Slemrod, 2007). Empirical research indicates that both penalties and audits can lead to greater compliance (Andreoni et al., 1998), although higher penalties have been shown to be less of a deterrent than higher audit probabilities (Hessing et al., 1992). 2.3 Equity At the centre of tax policy are concepts of equity (fairness) as the perceived fairness of a tax system has been found to be is essential to its acceptability and smooth functioning (Adams and Webley, 2001; Hofmann et al., 2008). This ‘first, basic rule of taxation’ is based on Adam Smith’s first maxim of a good tax, which reads: The subjects of every State ought to contribute towards the support of the government as nearly as possible in proportion to their respective abilities – that is, in proportion to the revenue which they respectively enjoy under the protection of the State (as cited in Musgrave, 2002: 10). Wenzel (2003) discusses three types of fairness that are applicable in this area. Distributive justice deals with the fair exchange of resources, benefits, and costs, procedural justice deals with the issue of tax collection and resource distribution, while retributive justice deals with the perceived fairness of audit and punishment as discussed above. Overall, research demonstrates that, where taxpayers feel there is a disparity in the exchange relationship, it is more likely that people will be non-complaint in order to offset or reduce the perceived inequity (Cowell, 1992). In recent work by Webley and colleagues on VAT and small businesses (Adams and Webley, 2001; Webley et al., 2004) the idea that small businesses especially are unfairly treated in the current system was a frequent theme. 2.4 Personality/Morality In their research, Adams and Webley (2001) discuss the impact of egoism on compliance behaviour. They draw on research by Weigel et al. (1998) indicating that people that have egoistic tendencies are more likely to break rules when these rules are not in their personal self-interest and thus are more likely to try to avoid paying taxes. This idea is supported by research showing that egoism is a good indicator of the individual’s propensity to evade income taxes (Elffers, 1991), engage in benefits fraud (Hessing et al., 1993), and incur parking violations (Adams and Webley, 1996). Researchers have also outlined other important norms that may be important in influencing tax compliance, such as authoritarianism and Machiavellianism (Kirchler et al., 2008), and the overall conclusion from the research in this area is that people with more developed moral reasoning or tax ethics are more likely to be compliant (Hofmann et al., 2008; Trivedi et al., 2003). 2.5 Satisfaction with the Tax Authorities Theoretical and empirical research indicates that dissatisfaction with the tax authorities is one of the reasons for non-compliance (Adams and Webley, 2001; Elffers, 1991; Hofmann et al., 2008; Webley et al., 2006). One way to look at this is based on efficiency, with research showing that people that think the tax system is inefficient are less likely to comply (Wearing and Heady, 1995). 2.6 Mental Accounting Finally, Adams and Webley (2001) and Webley et al. (2006) have found that the way in which business people see the VAT money they collect is an important factor in whetner they choose to comply with VAT laws or not and use the idea of ‘mental accounting’ (see to develop this point. According to Webley et al. (2006: 178): Mental accounting is often described as a psychological mechanism whereby income is framed†¦. in respect of personal finance †¦people have a number of mental accounts that operate independently of one another. What is interesting in the current context is whether business men and women psychologically separate monies owed to the VAT into a separate mental account from that of business turnover. If they do not, they may be more likely to try to evade VAT as a result of seeing it as ‘their’ money. The results of their research is that most of the business people saw the money collected as theirs and therefore disliked handing it over to HM Revenue and Customs. 2.7 Summary As noted in the Introduction, there has been little research on VAT compliance over the last three decades and this is reflected in the literature that has been reviewed here. However, brief review of the literature on VAT compliance, combined with the insights from the research on income tax compliance, indicates that businesses’ willingness to comply with VAT laws is influenced by sanctions, but also by a number of internal factors, important among which are perceptions of equity and their mental accounting. These five factors discussed will be used as starting points to investigate the issue as the literature search is extended over the next few months. 3.0Methodology Based on the research objectives outlined in the first section, secondary research was thought to be appropriate. Secondary research is the summary, collation, and/or synthesis of existing research (Robson, 2002). While secondary analysis is an important feature of the research and evaluation landscape, â€Å"few researchers consider the possibility of re-analysing data that have already been collected for some other purpose† (Saunders et al., 1997: 158). I initially considered undertaking a typical research strategy which would include the collection of data directly from one or more business owners and then its subsequent analysis using statistics. However, this did not seem the best manner in which to collect the evidence that was necessary primarily because time and monetary constraints meant that I would not be able to undertake research in several different types of businesses or on large samples of businesspeople. In constructing in method, a secondary information search strategy was put together with two main steps. The first step is to specify the data needs, which was empirical and theoretical articles dealing with VAT compliance. The second step includes specifying the data retrieval method. Both manual and electronic retrieval methods will be used. In the electronic search, two approaches will be used to locate relevant articles. First, a keyword search will be conducted, meaning that keywords relating to VAT evasion will be identified and then used in various search engines to locate relevant material. The next approach will be based on the previous searches, meaning that relevant material cited in the data sources already collected will be located and collected. Data will be presented using traditional narrative reviews, which use a narrative format to summarise the findings of primary studies on a coherent topic to attempt to draw conclusions or inform theory (Robson, 2002). There are two main limitations of this method. First, the research subject deals with matters that relate to contemporary issues and ay be restricted by deep-seated social, historic and regional biases. Second, the insufficiency of published information on VAT compliance in comparison to other more well-researched aspects of tax compliance are underlying limiting factors that restrict availability of requisite secondary information. This may result in the omission of significant information that may well have improved the research conclusions. References Adam, S. and Browne, J. (2009). A survey of theUKtax system. Institute of Fiscal Studies Briefing Note No. 9 [online]. Available at http://www.ifs.org.uk/bns/bn09.pdf [cited 17 March 2010]. Adams, C. and Webley, P. (1996). The role of economic and psychological variables in parking violations. Psychology, Crime and Law, 3: 111-133. Adams, C. and Webley, P. (2001). Small business owners’ attitudes on VAT compliance in the UK. Journal of Economic Psychology, 22 (2): 195-216. Agha, A. and Haughton, J. (1996). Designing VAT systems: Some efficiency considerations. The Review of Economics and Statistics, 78 (2): 303-308. Andreoni, J., Erard, B., and Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36 (2): 818-860. Clotfelter, C. (1983). Tax evasion and tax rates: An analysis of individual returns. The Review of Economics and Statistics, 65 (3): 363-373. Cowell, F. (1992). Tax evasion and inequity. Journal of Economic Psychology, 13, 521- 543. Cullis, J. and Lewis, A. (1997). Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology, 18 (2/3) 305-321. Davies, M. (2007). Doing a Successful Research Project. Basingstoke: Palgrave Macmillan. de Mello, L. (2009). Avoiding the Value Added Tax: Theory and cross-country evidence. Public Finance Review, 37 (1): 27-46. Elffers, H. (1991). Income Tax Evasion: Theory and Measurement. Amsterdam: Kluwer. Hessing, D. J., Elffers, H., Robben, H. S. J., and Webley, P. (1993). Needy or greedyThe social psychology of individuals who fraudulently claim unemployment benefits. Journal of Applied Social Psychology, 23: 226-243. Hessing, D., Elffers, H., Robben, H., and Webley, P. (1992). Does deterrence deterMeasuring the effect of deterrence on tax compliance in field studies and experimental studies. In Slemrod, J. (ed.), Why People Pay Taxes: Tax Compliance and Enforcement (p. 291-305). Michigan: University of Michigan Press. HM Revenue and Customs (2010). VAT – change of the standard rate to 20 per cent: A detailed guide for vat-registered businesses. 22 June. Available online at http://www.hmrc.gov.uk/vat/forms-rates/rates/rate-rise-guidance.pdf [accessed 28 November 2010]. Hofmann, E., Hoelzl, E., and Kirchler, E. (2008). Preconditions of voluntary tax compliance: Knowledge and evaluation of taxation, norms, fairness, and motivation to cooperate. Journal of Psychology, 216 (4): 209-217. Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge, UK: Cambridge University Press. Kirchler, E., Hoelzl, E., and Wahl, I. (2008). Enforced versus voluntary tax compliance: The ‘slippery slope’ framework. Journal of Economic Psychology, 29 (2): 210-225. Musgrave, R. (2002). Equity and the case for progressive taxation. In Thorndike, J. and Ventry, D. (eds.), Tax Justice: The Ongoing Debate (p. 9-24). Washington, DC: Urban Institute Press. Pommerehne, W. and Weck-Hannemann, H. (1996). Tax rates, tax administration, and income tax evasion in Switzerland. Public Choice, 88, (1/2): 161-70. Robson, C. (2002). Real World Research: A Resource for Social Scientists and Practitioner-Researchers. Oxford: Blackwell. Saunders, M., Lewis, P., and Thornhill, A. (1997). Research Methods for Business Students. London: Pitman Publishing. Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perspectives, 21 (1): 25-48. Trivedi, V., Shehata, M., and Lynn, B. (2003). Impact of personal and situational factors on taxpayer compliance: An experimental analysis. Journal of Business Ethics, 47 (3): 175-197. Wearing, A. and Heady, B. (1995). The would-be tax evader: A profile. Paper presented at the Australian Tax Office Compliance Research Conference, Canberra, 1995. Webley, P. (2004). Tax compliance by businesses. In Sjogren, H. and Skogh, G. (eds.), New Perspectives on Economic Crime (p. 95-126). Cheltenham: Edward Elgar. Webley, P., Adams, C., and Elffers, H. (2006). Value Added Tax compliance. In McCaffery, E. and Slemrod, J. (eds.), Behavioural Public Finance (p. 175-205). New York, NY: Russell Age Foundation. Weigel, R., Hessing, D., and Elffers, H. (1998). Egoism: Concept, measurement, and implications for deviance. Psychology, Crime and Law, 5: 449-478. Wenzel, M. (2003). Tax compliance and the psychology of justice: Mapping the field. In Braithwaite, V. (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion (p. 41–69). Hants, UK: Ashgate Appendix The following diagram provides an indication of how it is intended to conduct the various stages of the development of this research project. —————————— Stages ——————————— Task1 2 3 4 5 6 7 8 9 10 11 12 Research design –– – – Planning–––– Literature review–––– Data collection––––– Data analysis––––– Dissertation production Draft––– Final–––– How to cite Sample Research Proposal: VAT Compliance in the UK, Essays

Sample Research Proposal VAT Compliance in the UK Free Essays

1.0 Introduction 1.1 Introduction Income tax, National Insurance contributions, and Value Added Tax (VAT) contribute approximately two-thirds to total tax revenue in the Uk (Adam and Browne, 2009). We will write a custom essay sample on Sample Research Proposal: VAT Compliance in the UK or any similar topic only for you Order Now VAT, which is a proportional tax paid on all sales, has become an important source of revenue in Britain, particularly as the government is under great pressures to raise revenue to ‘balance the budget’ (Adams and Webley, 2001). A business has to register for VAT when their taxable supplies in the last twelve month period surpass or are expected to surpass the current registration limit of ?70,000. The VAT is a flat rate scheme with a current rate of 17.5%, up from 15% (a rate which applicable from 01 December 2008 to 31 December 2009 as part of an economic stimulus package) (Adam and Browne, 2009). In addition to this flat tax that applies to the vast majority of goods and services purchased, there are a few items that are zero-rated, such as most foodstuff, exempt, such as health services and private education, and some with a lower rate of VAT (5%), such as baby car seats and domestic fuel and power (Adam and Browne, 2009). While items falling into these classes are not affected, the standard rate of VAT is set to increase to 20% from 4 January 2011. Investigators have found that small businesses people believe that the present rate of 17.5% is too high and promotes negative feelings towards VAT and full compliance (Adams and Webley, 2001). Given the increase in January 2010, what will be the impact on compliance ratesThis is an important issue, since research shows that VAT is more efficiently collected when VAT rates are low (de Mello, 2009). While the level of tax evasion in the UK has been found to be much smaller than in some other countries (Agha and Haughton (1996) reported evasion of 3% in the UK compared to 40% in Italy), even small amounts of evasion represent large losses in revenue. Still, there has been little research on VAT compliance over the last three decades, with research focusing mainly on income tax compliance (de Mello, 2009; Webly, 2004). I think that this is a very interesting and important topic of research because of the impending increase in the rate of VAT in the UK and the current paucity of research in this area. The lack of research on VAT in particular makes it difficult to assess the impact of the increase and so I think this is an area worth investigating more. 1.2Research Aims and Objectives The purpose of this study is to build on previous research into tax evasion in general, and VAT evasion in particular, to present a description of small businesses’ perspectives on VAT and related issues. The specific objectives of this research are: To describe small businesses’ perspectives on paying VAT and related issues, To investigate the degree to which social and psychological factors play an important role in evasion of VAT, and To investigate the possible impact of the increase in VAT on in evasion. This paper has two additional sections. The second section is the preliminary Literature Review, in which the research on VAT compliance and important social psychological factors is discussed. Section three details the Methodology, outlining how the research will be carried out. 2.0Preliminary Literature Review 2.1 Introduction People’s willingness to pay taxes depends on a range of variables. Economists tend to highlight the importance of the relevance of exogenous variables such as tax rate, income, and probability of detection and the level of sanctions, while psychological research demonstrates that endogenous variables are also significant, including taxpayers’ attitudes toward the government and taxation, personal norms, perceived efficiency and equity (Hofmann et al., 2008; Kirchler, 2007). In taking these together, Cullis and Lewis (1997: 320) terms this the ‘economic psychology approach,’ which combines the â€Å"positive approach the empirical world† with â€Å"the softer approach† in which people â€Å"comply with taxes for different reasons and †¦ the tax compliance problem is in part socially constructed.† Adams and Webley’s (2001) have undertaken research specifically investigating VAT compliance and uncovered fifteen main concepts falling into five key themes that they thought to be relevant. Of the five major themes, four were recurrent in previous research on income tax compliance research: equity, attitudes toward taxation and tax authorities, sanctions, and personality/morality. The fifth theme they highlighted was ‘mental accounting,’ which they note is a recognised psychological construct but has not previously been applied in the area of tax compliance. This five-factor model was echoed in Webley et al. (2006), who extended the research undertaken by Adams and Webley (2001) and found that mental accounting and equity were particularly important factors affecting VAT compliance. These five factors are briefly discussed here. 2.2 Sanctions and Punishments In economics, the basic theory of tax evasion is an application of the theory of choice under uncertainty (Clotfelter, 1983). In the standard approach to tax evasion, a risk-averse individual chooses either the amount or the share of income to be concealed so as to maximise her expected utility of income, considering (1) the probability of detection, (2) the penalty tax rate applied when tax evasion is detected, (3) the marginal tax rate, and (4) the level of true income (Pommerehne and Weck-Hannemann, 1996). Thus, the problem a person has to tackle is whether or not to evade some part of her legal tax liability given that there is a probability of being caught if she decides to be non-compliant. Therefore, economic models focus on the role of penalties and audits, with economists theorising that greater penalties and audit probabilities should increase compliance (Slemrod, 2007). Empirical research indicates that both penalties and audits can lead to greater compliance (Andreoni et al., 1998), although higher penalties have been shown to be less of a deterrent than higher audit probabilities (Hessing et al., 1992). 2.3 Equity At the centre of tax policy are concepts of equity (fairness) as the perceived fairness of a tax system has been found to be is essential to its acceptability and smooth functioning (Adams and Webley, 2001; Hofmann et al., 2008). This ‘first, basic rule of taxation’ is based on Adam Smith’s first maxim of a good tax, which reads: The subjects of every State ought to contribute towards the support of the government as nearly as possible in proportion to their respective abilities – that is, in proportion to the revenue which they respectively enjoy under the protection of the State (as cited in Musgrave, 2002: 10). Wenzel (2003) discusses three types of fairness that are applicable in this area. Distributive justice deals with the fair exchange of resources, benefits, and costs, procedural justice deals with the issue of tax collection and resource distribution, while retributive justice deals with the perceived fairness of audit and punishment as discussed above. Overall, research demonstrates that, where taxpayers feel there is a disparity in the exchange relationship, it is more likely that people will be non-complaint in order to offset or reduce the perceived inequity (Cowell, 1992). In recent work by Webley and colleagues on VAT and small businesses (Adams and Webley, 2001; Webley et al., 2004) the idea that small businesses especially are unfairly treated in the current system was a frequent theme. 2.4 Personality/Morality In their research, Adams and Webley (2001) discuss the impact of egoism on compliance behaviour. They draw on research by Weigel et al. (1998) indicating that people that have egoistic tendencies are more likely to break rules when these rules are not in their personal self-interest and thus are more likely to try to avoid paying taxes. This idea is supported by research showing that egoism is a good indicator of the individual’s propensity to evade income taxes (Elffers, 1991), engage in benefits fraud (Hessing et al., 1993), and incur parking violations (Adams and Webley, 1996). Researchers have also outlined other important norms that may be important in influencing tax compliance, such as authoritarianism and Machiavellianism (Kirchler et al., 2008), and the overall conclusion from the research in this area is that people with more developed moral reasoning or tax ethics are more likely to be compliant (Hofmann et al., 2008; Trivedi et al., 2003). 2.5 Satisfaction with the Tax Authorities Theoretical and empirical research indicates that dissatisfaction with the tax authorities is one of the reasons for non-compliance (Adams and Webley, 2001; Elffers, 1991; Hofmann et al., 2008; Webley et al., 2006). One way to look at this is based on efficiency, with research showing that people that think the tax system is inefficient are less likely to comply (Wearing and Heady, 1995). 2.6 Mental Accounting Finally, Adams and Webley (2001) and Webley et al. (2006) have found that the way in which business people see the VAT money they collect is an important factor in whetner they choose to comply with VAT laws or not and use the idea of ‘mental accounting’ (see to develop this point. According to Webley et al. (2006: 178): Mental accounting is often described as a psychological mechanism whereby income is framed†¦. in respect of personal finance †¦people have a number of mental accounts that operate independently of one another. What is interesting in the current context is whether business men and women psychologically separate monies owed to the VAT into a separate mental account from that of business turnover. If they do not, they may be more likely to try to evade VAT as a result of seeing it as ‘their’ money. The results of their research is that most of the business people saw the money collected as theirs and therefore disliked handing it over to HM Revenue and Customs. 2.7 Summary As noted in the Introduction, there has been little research on VAT compliance over the last three decades and this is reflected in the literature that has been reviewed here. However, brief review of the literature on VAT compliance, combined with the insights from the research on income tax compliance, indicates that businesses’ willingness to comply with VAT laws is influenced by sanctions, but also by a number of internal factors, important among which are perceptions of equity and their mental accounting. These five factors discussed will be used as starting points to investigate the issue as the literature search is extended over the next few months. 3.0Methodology Based on the research objectives outlined in the first section, secondary research was thought to be appropriate. Secondary research is the summary, collation, and/or synthesis of existing research (Robson, 2002). While secondary analysis is an important feature of the research and evaluation landscape, â€Å"few researchers consider the possibility of re-analysing data that have already been collected for some other purpose† (Saunders et al., 1997: 158). I initially considered undertaking a typical research strategy which would include the collection of data directly from one or more business owners and then its subsequent analysis using statistics. However, this did not seem the best manner in which to collect the evidence that was necessary primarily because time and monetary constraints meant that I would not be able to undertake research in several different types of businesses or on large samples of businesspeople. In constructing in method, a secondary information search strategy was put together with two main steps. The first step is to specify the data needs, which was empirical and theoretical articles dealing with VAT compliance. The second step includes specifying the data retrieval method. Both manual and electronic retrieval methods will be used. In the electronic search, two approaches will be used to locate relevant articles. First, a keyword search will be conducted, meaning that keywords relating to VAT evasion will be identified and then used in various search engines to locate relevant material. The next approach will be based on the previous searches, meaning that relevant material cited in the data sources already collected will be located and collected. Data will be presented using traditional narrative reviews, which use a narrative format to summarise the findings of primary studies on a coherent topic to attempt to draw conclusions or inform theory (Robson, 2002). There are two main limitations of this method. First, the research subject deals with matters that relate to contemporary issues and ay be restricted by deep-seated social, historic and regional biases. Second, the insufficiency of published information on VAT compliance in comparison to other more well-researched aspects of tax compliance are underlying limiting factors that restrict availability of requisite secondary information. This may result in the omission of significant information that may well have improved the research conclusions. References Adam, S. and Browne, J. (2009). A survey of theUKtax system. Institute of Fiscal Studies Briefing Note No. 9 [online]. Available at http://www.ifs.org.uk/bns/bn09.pdf [cited 17 March 2010]. Adams, C. and Webley, P. (1996). The role of economic and psychological variables in parking violations. Psychology, Crime and Law, 3: 111-133. Adams, C. and Webley, P. (2001). Small business owners’ attitudes on VAT compliance in the UK. Journal of Economic Psychology, 22 (2): 195-216. Agha, A. and Haughton, J. (1996). Designing VAT systems: Some efficiency considerations. The Review of Economics and Statistics, 78 (2): 303-308. Andreoni, J., Erard, B., and Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36 (2): 818-860. Clotfelter, C. (1983). Tax evasion and tax rates: An analysis of individual returns. The Review of Economics and Statistics, 65 (3): 363-373. Cowell, F. (1992). Tax evasion and inequity. Journal of Economic Psychology, 13, 521- 543. Cullis, J. and Lewis, A. (1997). Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology, 18 (2/3) 305-321. Davies, M. (2007). Doing a Successful Research Project. Basingstoke: Palgrave Macmillan. de Mello, L. (2009). Avoiding the Value Added Tax: Theory and cross-country evidence. Public Finance Review, 37 (1): 27-46. Elffers, H. (1991). Income Tax Evasion: Theory and Measurement. Amsterdam: Kluwer. Hessing, D. J., Elffers, H., Robben, H. S. J., and Webley, P. (1993). Needy or greedyThe social psychology of individuals who fraudulently claim unemployment benefits. Journal of Applied Social Psychology, 23: 226-243. Hessing, D., Elffers, H., Robben, H., and Webley, P. (1992). Does deterrence deterMeasuring the effect of deterrence on tax compliance in field studies and experimental studies. In Slemrod, J. (ed.), Why People Pay Taxes: Tax Compliance and Enforcement (p. 291-305). Michigan: University of Michigan Press. HM Revenue and Customs (2010). VAT – change of the standard rate to 20 per cent: A detailed guide for vat-registered businesses. 22 June. Available online at http://www.hmrc.gov.uk/vat/forms-rates/rates/rate-rise-guidance.pdf [accessed 28 November 2010]. Hofmann, E., Hoelzl, E., and Kirchler, E. (2008). Preconditions of voluntary tax compliance: Knowledge and evaluation of taxation, norms, fairness, and motivation to cooperate. Journal of Psychology, 216 (4): 209-217. Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge, UK: Cambridge University Press. Kirchler, E., Hoelzl, E., and Wahl, I. (2008). Enforced versus voluntary tax compliance: The ‘slippery slope’ framework. Journal of Economic Psychology, 29 (2): 210-225. Musgrave, R. (2002). Equity and the case for progressive taxation. In Thorndike, J. and Ventry, D. (eds.), Tax Justice: The Ongoing Debate (p. 9-24). Washington, DC: Urban Institute Press. Pommerehne, W. and Weck-Hannemann, H. (1996). Tax rates, tax administration, and income tax evasion in Switzerland. Public Choice, 88, (1/2): 161-70. Robson, C. (2002). Real World Research: A Resource for Social Scientists and Practitioner-Researchers. Oxford: Blackwell. Saunders, M., Lewis, P., and Thornhill, A. (1997). Research Methods for Business Students. London: Pitman Publishing. Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perspectives, 21 (1): 25-48. Trivedi, V., Shehata, M., and Lynn, B. (2003). Impact of personal and situational factors on taxpayer compliance: An experimental analysis. Journal of Business Ethics, 47 (3): 175-197. Wearing, A. and Heady, B. (1995). The would-be tax evader: A profile. Paper presented at the Australian Tax Office Compliance Research Conference, Canberra, 1995. Webley, P. (2004). Tax compliance by businesses. In Sjogren, H. and Skogh, G. (eds.), New Perspectives on Economic Crime (p. 95-126). Cheltenham: Edward Elgar. Webley, P., Adams, C., and Elffers, H. (2006). Value Added Tax compliance. In McCaffery, E. and Slemrod, J. (eds.), Behavioural Public Finance (p. 175-205). New York, NY: Russell Age Foundation. Weigel, R., Hessing, D., and Elffers, H. (1998). Egoism: Concept, measurement, and implications for deviance. Psychology, Crime and Law, 5: 449-478. Wenzel, M. (2003). Tax compliance and the psychology of justice: Mapping the field. In Braithwaite, V. (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion (p. 41–69). Hants, UK: Ashgate Appendix The following diagram provides an indication of how it is intended to conduct the various stages of the development of this research project. —————————— Stages ——————————— Task1 2 3 4 5 6 7 8 9 10 11 12 Research design –– – – Planning–––– Literature review–––– Data collection––––– Data analysis––––– Dissertation production Draft––– Final–––– How to cite Sample Research Proposal: VAT Compliance in the UK, Essays

US Government History Essays - United States,

US Government History In this essay I will give a short history of the government in United States of America (U.S.). Then I will describe each of the three branches of government in the U.S. and the relationship between them. In principle, the U.S. is a democratic republic, they govern themselves by choosing their leaders by secret ballot, and these leaders in turn make the rules. Americans started "governing themselves" as a nation on July 4th, 1776, when the Declaration of Independence was signed in Philadelphia by representatives of the thirteen British colonies in North America. These states joined together formally in 1781 under a first "constitution," the Articles of Confederation. That loose union of the states was replaced by the Constitution of the U.S. in 1789. This document (amended 26 times) is still the political foundation of the U.S. Being based on a written constitution, the U.S. government is committed in principle to the rule of law. To guarantee the rights of free speech, a free press, freedom of religion etc. the first ten amendments, called the "Bill of Rights" were adopted in 1791. There are three levels of government in the U.S. Local government (city/county), state government, and federal government. Here I will pay most attention to the federal government. Many of the concepts of the U.S. government can be traced to progressive thinkers of the seventeenth and eighteenth centuries, e.g. Locke, Spinoza, Blackstone, and Montesquiueu. Out of some of their thoughts the U.S. government system with the three branches were made: A legislative branch (Congress), an Executive branch (President), and a judicial branch (Supreme Court). The Constitution is most of all a document of checks and balances: among the three branches of the federal government; and between the levels of government, nation and state. The legislative branch (Congress) that has the power to make laws valid for the whole country. Powers like the regulation of taxes, regulation of commerce between the states and with foreign countries, the power to declare war, and the power to impeach the President are some of the other matters the legislative branch have to deal with. Congress has two chambers (or "houses"): the Senate and the House of Representatives ("the house"). The Senate consists of one hundred senators: Two senators from each of the fifty states. The senators serve for six-year terms. One third are elected every two years. The Senate's area of responsibility consists of to approve major presidential appointments, and approve major foreign policy steps. The House of Representatives has their 435 members (called "congress-men/women/people/persons") chosen from districts (the U.S. is divided into 435 districts containing some five hundred thousand inhabitants). The districts are reapportioned every ten years. The representatives serve in two-year terms, and all of them are elected every two years. All tax legislation must start in the House. Executive power is vested in the office of the President of the U.S. The President has the dual role of being the chief of state and the head of government. The President is also commander in chief of the armed forces; he issues executive orders, and appoints Supreme Court justices (with senate approval). The president is also called "the chief legislator" because he/she indirectly proposes many bills, considers all bills from Congress and signs them into law or vetoes them. The President is elected by "the whole country" for four years. He/she is assisted by the Cabinet and its departments, the White House staff, and some independent administrative agencies. The Supreme Court: "The Judicial power of the U.S. shall be vested in one supreme court, and in such inferior courts as the Congress from time to time may ordain an establish."(The Constitution states). All nine federal judges are appointed by the President and serve "during good behaviour," usually meaning for life. The judges cannot be removed from office except for criminal behaviour or malfeasance. This makes them less vulnerable to political pressure than they would be if they had to depend upon politicians or the voters for new mandates. The main feature of the independent role for the courts lies in their power to interpret the Constitution. They review the "constitutionality" of laws and executive orders. The number of justices is decided by Congress, and they can be impeached by congress. There are also Inferior Courts: One hundred District Courts and thirteen Courts of Appeals, all of them are created by Congress, with judges appointed by the President (with Senate approval). All federal courts hear cases involving federal law, involving state laws whose constitutionally is changed, involving the U.S., involving two separate states, and