The Use Of Power And Trust On The Principle Agent Relationship Between The Taxpayer And Irs

2119 Words Nov 17th, 2016 9 Pages
The central purpose of this qualitative phenomenological case study will be to analyze the influence of power and trust on the principle-agent relationship between the taxpayer and IRS, with regards to taxpayers ' different perceptions of a prefilled tax return system. The proposed study will explore the various perspectives of a range of U.S. taxpayers towards the adoption of a prefilled tax return system for individual taxes. The prefilled tax return system is becoming a global phenomenon, mandated for use in various countries around the world, including Sweden, Denmark, and France (OECD, 2010). Further, on a subnational level, California currently employs a prefilled tax return system called the ReadyReturn (OECD, 2006; Vaillancourt, 2011). The provincial government in Quebec, Canada also began offering prefilled returns for a limited number of tax filers in 2007 (OECD, 2006; Vaillancourt, 2011). Indeed, the OECD considers prefilled tax returns as an advancement in tax service offerings and actively encourages its use (Vaillancourt, 2011). The main benefit of prefilled tax filing appears to be a reduced compliance burden for the tax filer. Moreover, there is some evidence that continued use of prefilled filing will result in a reduction in administrative costs for governments that employ prefilled systems (Vaillancourt, 2011).
The proposed research will employ a qualitative phenomenological approach. A qualitative design can provide details regarding lived experiences and…

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