Tax Administration Research Centre

Lead Research Organisation: University of Exeter
Department Name: Economics

Abstract

How governments administer the tax system is an issue that affects the whole of society. The body charged with this work has responsibility for collecting taxes from citizens in such a way that voluntary compliance with taxpaying obligations is maximised. Citizens should be able to trust the legitimacy of the tax administration, and be confident that they are being treated fairly and that robust actions are taken against those who fail to meet their obligations.

Indeed, how government mobilise tax revenues and spend them on public goods and services is critical for the well-being of society. When taxpayers fail to pay tax that is due on time, government tax revenues are undermined, market competition is distorted and fairness is compromised.

The world is rapidly changing producing new challenges for tax administrations. These challenges include emerging new technologies that are changing the way people and businesses interact as well as generating new sources of data for tax administrations, changing demographics such as the aging population and increasing dominance of Millennials, and increased globalisation with more movement of people and business operations across the world.

In the UK, Her Majesty's Revenue and Customs (HMRC) is responsible for administering the tax system with three strategic objectives: maximising revenues and bearing down on avoidance and evasion; transforming tax and payment for customers; and delivering a professional, efficient and engaged organisation. TARC's mission is to support HMRC, and other tax administrations, by delivering outstanding interdisciplinary research that addresses the major challenges confronting tax administrations and society at large.

Through a wide range of activities TARC has, and will continue to, considerably improved our understanding of key aspects of tax administration, including taxpayer compliance, and the way in which taxpayers interact with the tax system. TARC has an ambitious research agenda to identify where evidence gaps exist, developing rigorous research questions which can be investigated using interdisciplinary approaches.

TARC's methodologies encompass theoretical, experimental, survey, qualitative, and cross-country analyses. The Centre enhances tax administration and tax design through research that makes use of the data held by HMRC and others as well as learning from international best practices. It has embedded itself as the leading international centre with a central role in research and in building research capability in tax analysis.

TARC has a strong reputation as the focal point for a community of experts to come together and co-develop responses to the research questions and challenges posed by the modern environment.

Planned Impact

TARC improves our understanding of key aspects of tax administration to better equip beneficiaries to deal with current challenges through co-production of knowledge. TARC has an extensive network of collaborators and research users with whom it interacts regularly at all stages of knowledge production.

Beneficiaries of TARC research - relationships already established:
Tax authorities - responsible for administering the tax system efficiently, specifically:
UK tax authorities: HMRC, Revenue Scotland, Welsh Revenue Authority;
Other tax authorities: e.g., Bulgaria, Greece and New Zealand.

Tax Practitioners - tax practitioners comprise those who work within society to help manage the interaction between taxpayers and the tax authority, specifically:
Accountants and lawyers working in advisory firms;
Professional bodies who guide regulate the activities of tax practitioners, such as the Chartered Institute of Taxation (UK);

Supranational bodies with an interest in tax administration: e.g. OECD (Forum on Tax Administration), International Monetary Fund, European Union (IOTA and Fiscalis group).

Tax policy makers and their advisers: policy makers are responsible for the design of the rules by which the tax system operate and are advised by economists and other social scientists, as well as practitioners.

Civil society: including the public at large and also the organisations that work towards improving society such as think tanks and NGOs. In the tax field this includes bodies and NGOs that take an interest in tax administration such as the Tax Justice Network, Oxfam and Christian Aid.

How they benefit

Tax authorities benefit from TARC research in two ways. Firstly, TARC research findings directly feed into strategic decision making with a view to improving the operations of tax authorities. There is evidence of this in HMRC and other tax authorities (e.g. Greece). By increasing understanding of various aspect of tax administration such as why taxpayers do or do not comply with the tax rules, how to better measure the tax gap, how taxpayers interact with the mechanics of filing their tax returns, tax authorities are able to recalibrate their systems and processes accordingly. Secondly, TARC research breaks new ground in terms of innovative methodologies and interdisciplinary approaches. This facilitates learning by tax authority analysts and policy makers thereby contributing to capacity building.

Tax Practitioners benefit from exposure to academic research and new developments in thinking in the field that enable them to better calibrate their interactions with clients and predict future developments that will impact on the work they do, e.g. the collaboration with Blick Rothenberg.

Supranational bodies with an interest in tax administration also benefit from exposure to academic research and new thinking, in particular the bringing together of interdisciplinary perspectives that challenge some of the orthodox assumptions of economic research that underpins their work.

Tax policy makers and their advisers benefit from TARC research findings that may lead to new policy choices informed by the knowledge of the impact that current choices have on key issues such as compliance and the efficiency of tax administration in terms of resource utilisation. Tax revenue is the lifeblood of the economy and the design and operation of the tax system is of vital importance.

Civil society: All citizens are affected by the way in which the tax system is administered, whether or not they are taxpayers, and stand to benefit from the improvements made possible by the research undertaken by TARC, e.g. the research in relation to HMRC's Making Tax Digital project that will enhance the way taxpayers interact with HMRC.

Publications

10 25 50

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Alm J (2020) 40 years of tax evasion games: a meta-analysis in Experimental Economics

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Cabral A (2019) Self-Employment Income Gap in Great Britain: How Much and Who? in CESifo Economic Studies

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D'Attoma J (2020) Gender, Social Value Orientation, and Tax Compliance in CESifo Economic Studies

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De Widt D (2019) The US Compliance Assurance Process: A Relational Signalling Approach in Journal of Tax Administration

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De Widt Dennis (2019) THE US COMPLIANCE ASSURANCE PROCESS: A RELATIONAL SIGNALLING PERSPECTIVE in JOURNAL OF TAX ADMINISTRATION

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Dellaportas P (2021) Sample size determination for risk-based tax auditing in Journal of the Royal Statistical Society: Series A (Statistics in Society)

 
Description TARC has produced research along many dimensions. Key findings from current projects are as follows: Identifying fraudulent transaction in VAT. This project has three objectives: (i) develops methodologies that enhance our understanding in detection anomalies in economic networks and, therefore, enable organisations to increase their ability to examine big data and improve their advanced analytics; (ii) enable inter-disciplinary and innovative approaches to identifying economic network fraud, which traditional data cannot; and (iii) enhance understanding of challenges facing tax administrations in identifying fraudulent transactions involving Value Added Taxes (VAT), and work towards identifying solutions to these challenges thereby building future capabilities in this area. The research identifies clusters of economic activity (connected business) that engage in fictitious trading (utilising, and in cooperation with, data from the Bulgarian Revenue Agency. TARC has also been engaged in experimental work to understand if and how appropriate nudges and tax guidance may reduce errors among taxpayers wishing to be compliant. The design of the experiments, which was undertaken in conjunction with HMRC, examined the effectiveness of particular nudges in their ability to increase the overall level of compliance, while testing that inappropriately used nudges did not lead to a reduction in compliance. The outcomes will inform the approach that HMRC take to the design of the digital platform used in the making tax digital project as regards the amount of information taxpayers receive during the process of filling in their tax assessment. Tax Gap TARC has been engaged in empirical work to estimate the 'income gap' (defined to be one minus the proportion of reported to true income) of the self-employed in Great Britain, an issue of particular interest for HMRC, and the evasion response of the individual characteristics of this category of taxpayers (age, marital status, and residency). The research identified ways to verifying that the income gap observed is not explained by other reasons than underreporting-and this being the innovative feature of the methodology developed. The estimates derived were in accordance with HMRC's estimates, so this work has provided a robustness confirmation to HMRC for the estimates they themselves derive. TARC has been engaged in empirical work, in conjunction with HMRC, to estimate (using data from HMRC's random audit programme) how long lasting are tax audits and how the behaviour of taxpayers changes after such an event. This has opened up new research questions related to how the long-run effects of audits interact with the social network of audited taxpayers. Understanding such mechanism provides valuable information to HMRC regarding their optimal audit strategy. TARC has also been working since end 2019 closely with the Rwanda Revenue Authority on a project related to the evaluation of tax audits (Corporate Income Tax). This is an issue of particular interest for the Revenue Authority. Throughout the project TARC has also delivered capacity building seminars to the Rwanda Revenue Authority, so they can apply the methods developed throughout the project.
Exploitation Route The research is of significant interest to policymakers (tax authorities and governments more broadly as well as international organisations) as well as academics. Policymakers because of the policy relevance of the work and academics because of the methodological contributions that TARC's research makes.
Sectors Financial Services, and Management Consultancy,Government, Democracy and Justice,Other

URL https://tarc.exeter.ac.uk/publications/publications/
 
Description TARC is working closely with the Tax Administrations: (i) Bulgarian National Revenue Agency, (ii) Rwanda Revenue and Agency, and (iii) Independent Authority for Public Revenue of the Hellenic Republic. The collaborative projects are impact-led addressing important operational needs (such as, and including, understanding the impact of audits, design issues of audits, tax gap measurement issues) faced by these government bodies. TARC has always worked with the Welsh Government on evaluating the stamp duty policy enacted in 2008.
First Year Of Impact 2020
Sector Government, Democracy and Justice
Impact Types Societal,Economic,Policy & public services

 
Description Christos Kotsogiannis on the Management Board of IAPR (Independent Authority for Public Revenue of the Hellenic Republic)
Geographic Reach Europe 
Policy Influence Type Participation in a advisory committee
Impact It is an advisory post/role and naturally TARC's research feeds into the policy advice provided.
 
Description OECD Tax Morale consultation in 2009
Geographic Reach Multiple continents/international 
Policy Influence Type Citation in other policy documents
URL http://tarc.exeter.ac.uk/media/universityofexeter/businessschool/documents/centres/tarc/publications...
 
Description Riksbankens Jubileumsfond Network initiation grant for 2 workshops:Becoming Taxpayers: Establishing the Anthropology of Tax
Amount 335,000 kr (SEK)
Organisation Bank of Sweden Tercentenary Foundation 
Sector Charity/Non Profit
Country Sweden
Start 01/2020 
 
Description TARC RRA Collaboration
Amount £4,000 (GBP)
Organisation University of Exeter 
Sector Academic/University
Country United Kingdom
Start 03/2019 
End 03/2019
 
Description Turing HSBC Economic Data Science Project - Detecting Anomalies in Networks: The Case of VAT
Amount £100,000 (GBP)
Organisation Alan Turing Institute 
Sector Academic/University
Country United Kingdom
Start 02/2019 
End 04/2020
 
Description Collaboration with African Tax Administration Forum (ATAF) 
Organisation African Tax Administration Forum (ATAF)
Country South Africa 
Sector Charity/Non Profit 
PI Contribution Experience of?
Collaborator Contribution Christos to fill in
Impact Exploring Synergies meeting with ATAF representatives 30/07/2020 1. Development of common research projects 2. Masterclasses/Education 3. Organisation of joint conferences/events 4. Co-bidding for funding 5. Next steps Follow up meeting 08/09/20
Start Year 2020
 
Description Collaboration with HMRC/Streeva 
Organisation HMRC HM Revenue & Customs
Country United Kingdom 
Sector Public 
PI Contribution Collaboration and partnership activity with regard to developing tax administration discussions.
Collaborator Contribution Collaboration and partnership activity with TARC concerning developing tax administration discussions.
Impact Ongoing discussions.
Start Year 2019
 
Description EY-WU-TARC 
Organisation HMRC HM Revenue & Customs
Country United Kingdom 
Sector Public 
PI Contribution TARC has been invited by HMRC to take part in the production of a report to the EU on the role of blockchains for withholding taxes
Collaborator Contribution Research - Christos to complete
Impact Christos to complete
Start Year 2020
 
Description Fiscal Citizenship 
Organisation University of Calgary
Country Canada 
Sector Academic/University 
PI Contribution Project starting 1st March 2021
Collaborator Contribution This new three-year, £1.3m project, funded jointly by the SSHRC, Canada, DFG Germany and the ESRC, UK, will commence on 1 March 2021. The project is led by Professor Lynne Oats (Main Investigator and Principal Investigator UK), University of Exeter together with Dr Kim-Lee Tuxhorn, University of Calgary (Principal Investigator Canada) and Professor Dirk Kieswetter, University of Würzburg (Principal Investigator Germany). £600000 is the contribution attributed to TARC
Impact Just starting
Start Year 2021
 
Description Fiscal Citizenship 
Organisation University of Wurzburg
Country Germany 
Sector Academic/University 
PI Contribution Project starting 1st March 2021
Collaborator Contribution This new three-year, £1.3m project, funded jointly by the SSHRC, Canada, DFG Germany and the ESRC, UK, will commence on 1 March 2021. The project is led by Professor Lynne Oats (Main Investigator and Principal Investigator UK), University of Exeter together with Dr Kim-Lee Tuxhorn, University of Calgary (Principal Investigator Canada) and Professor Dirk Kieswetter, University of Würzburg (Principal Investigator Germany). £600000 is the contribution attributed to TARC
Impact Just starting
Start Year 2021
 
Description Price Waterhouse Coopers 
Organisation Price Waterhouse Cooper
Country United Kingdom 
Sector Private 
PI Contribution Engagement activities with a view of exploring opportunities for funding activities.
Collaborator Contribution Workshop and discussions ongoing.
Impact Ongoing discussions with view to developing tax administration related activities and guidance provided by TARC.
Start Year 2018
 
Description TARC - BRA (Bulgarian Revenue Agency 
Organisation The National Revenue Agency
Country Bulgaria 
Sector Public 
PI Contribution This is ongoing. TARC is involved in a collaborative project, which has been co-developed with BRA. The project is funded by the Alan Turing Institute. TARC provides the scientific analysis.
Collaborator Contribution The BRA provides the operational expertise and the data for the analysis.
Impact TARC Policy Report (2020) - Angelos Alexopoulos, Petros Dellaportas, Stanley Gyoshev, Christos Kotsogiannis, Trifon Pavkov Detecting network anomalies in the Value Added Taxes (VAT) system TARC Workshop Detecting Anomalies (and Fraud) in Networks 24.06.2020 Presentation: Detecting network anomalies in the Value Added Taxes (VAT) system
Start Year 2019
 
Description TARC - RRA (Rwanda Revenue Agency) 
Organisation Rwanda Revenue Agency
Country Rwanda 
Sector Public 
PI Contribution This is ongoing. TARC is involved in a collaborative project which has been co-developed with RRA. TARC provides the scientific analysis. An evaluation of audit strategy in Rwanda (with Christos Kotsogiannis) After the preliminary and provisional report (30/04/2020) providing a first estimate of the ATET for Corporate Income Tax and 2016/2017 audit wave, we gave an online "Building Capacity" seminar to RRA teams and received more data on audit that we are currently processing and analysing.
Collaborator Contribution The RRA provides the operational expertise and the data for the analysis. We have continued engaging with the Risk Team in order to obtain more information on the audit process. This is necessary to enhance matching between treated and untreated taxpayers and thus improve the accuracy and robustness of the results. The final aim is being able to provide better and more precise estimates of the ATET and thus evaluating properly tax enforcement strategies implemented by RRA and provide guidance. We have received data on additional waves of audits that has been processed and more recently the information on relevant risk rules employed by RRA risk team in selecting taxpayers to audit. IN 2020, we have been extensively exploiting data on the different audit waves either by analysing the impact wave-by-wave and across waves. The first approach is based on PSM techniques while the second is based on a matched DID approach with different waves of treatment. The results of these analyses tend to show a certain variability depending on the variables employed in the matching process. For this reason we insisted to obtain from RRA some information on the risk rules and we are currently refining the empirical strategy to exploit this in the best possible ways. We are also planning to extend the analysis to the other tax bases.
Impact Phase 1 - data collection. How to estimate the impact of Audits (presentation of preliminary methodology), Capacity building seminar to the Rwanda Revenue Authority 22.05.2020 Tax Audits Evaluation (presentation of preliminary results), Capacity building seminar to the Rwanda Revenue Authority 28.07.2020 (*slides) Evaluating public policies and their impact on outcomes: an application estimating the specific deterrence effect of audits in Rwanda (presentation of final estimation methodology & results - part 1), Capacity building seminar to the Rwanda Revenue Authority 11.01.2021 (*slides) Evaluating public policies and their impact on outcomes: an application estimating the specific deterrence effect of audits in Rwanda (presentation of final estimation methodology & results - part 2), Capacity building seminar to the Rwanda Revenue Authority 18.01.2021 (*slides) Data management & polishing: challenges, assumptions and open issues (presentation of data-management & polishing methodology), Capacity building seminar to the Rwanda Revenue Authority 25.01.2021 (*slides) Feedback meeting with senior management, Capacity building seminar to the Rwanda Revenue Authority 19.02.2021 (*slides) Online TARC workshop on Tax Audits Evaluations (09.12.2020) to foster networking opportunities with other researchers and tax administrations working on these issues and present our work in progress. This is a really promising project both in terms of impact (with TARC providing recommendations to the RRA) and academic output (there are very few papers using quality administrative data and very few working on developing economies).
Start Year 2019
 
Description Tax Advice market HMRC 
Organisation HMRC HM Revenue & Customs
Country United Kingdom 
Sector Public 
PI Contribution Frecknall Hughes, Oats & Burkinshaw, Submission to HMRC call for evidence on the Tax Advice Market. Submitted August 2020.
Collaborator Contribution Not known yet
Impact Not known yet
Start Year 2020
 
Description Academic visit by Dr M Rana Dayioglu - Ankara Haci Bayram Veli University 
Form Of Engagement Activity Participation in an open day or visit at my research institution
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Visit to work with Professor Lynne Oats on Taxation, tax law, tax systems, tax compliance, tax evasion, fiscal sociology.
Year(s) Of Engagement Activity 2019,2020
 
Description Academic visit by Professor Jose Felix Sanz-Sanz from Universidad Complutense de Madrid 
Form Of Engagement Activity Participation in an open day or visit at my research institution
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Academic visit by Professor Sanz-Sanz to work in TARC on economic analysis of tax reforms and impact of taxation on the behaviour or economic agents.
Year(s) Of Engagement Activity 2019,2020
 
Description Academic visit by Ufuk Gergerlioglu from Istanbul University 
Form Of Engagement Activity Participation in an open day or visit at my research institution
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Academic visit to work in TARC on Analysis of the Attitudes Regarding the Factors Affecting Tax Compliance: A Cross-Cultural Study.
Year(s) Of Engagement Activity 2019,2020
 
Description Blog contribution by Professor Christos Kotsogiannis to 'A reflection and a warning - Universal Support' on The Centre for European Governance 
Form Of Engagement Activity Engagement focused website, blog or social media channel
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Policymakers/politicians
Results and Impact Blog contribution by Professor Christos Kotsogiannis to 'A reflection and a warning - Universal Support' on The Centre for European Governance in relation to Covid-19 pandemic.
Year(s) Of Engagement Activity 2020
URL http://blogs.exeter.ac.uk/ceg/blog/2020/04/29/a-reflection-and-a-warning-universal-support/
 
Description Christos Kotsogiannis published 'Universal Support to Households and Businesses in '?? ??µa t?? ????a???'. 
Form Of Engagement Activity A press release, press conference or response to a media enquiry/interview
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Industry/Business
Results and Impact Article published in a Greek Newspaper '?? ??µa t?? ????a???' by Professor Christos Kotsogiannis titled: 'Universal Support to Households and Businesses'.
Year(s) Of Engagement Activity 2020
URL https://www.tovima.gr/printed_post/katholiki-stiriksi-noikokyrion-kai-epixeiriseon/
 
Description Contribution to TADAT (Tax Administration Diagnostic Assessment Tool): May 2019 Survey Results 
Form Of Engagement Activity A formal working group, expert panel or dialogue
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Contribution to findings in TADAT. TARC Director was part of the team analysing results: May 2019 Survey Results - key messages, lessons for capacity development and possible next steps.
Year(s) Of Engagement Activity 2020
URL https://www.tadat.org/assets/files/May%202019%20TADAT%20Impact%20Survey%20Report%20(November%20%2020...
 
Description Contribution to newspaper article on Climate Change and International Trade 
Form Of Engagement Activity A press release, press conference or response to a media enquiry/interview
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Public/other audiences
Results and Impact Contribution to article on Greek Newspaper: KATHIMERINI on Climate Change and International Trade.
Year(s) Of Engagement Activity 2020
URL https://www.kathimerini.gr/1069287/article/oikonomia/die8nhs-oikonomia/klimatikh-allagh-kai-die8nes-...
 
Description Cooperation Agreement with Bulgarian National Agency 
Form Of Engagement Activity A formal working group, expert panel or dialogue
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Policymakers/politicians
Results and Impact Cooperation Agreement between TARC and Bulgarian Revenue Agency involving the exchange of data and analysis.
Year(s) Of Engagement Activity 2019,2020
 
Description Discussions between TARC and Welsh Government 
Form Of Engagement Activity A formal working group, expert panel or dialogue
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Policymakers/politicians
Results and Impact Discussions exploring cooperation between TARC and the Welsh Government over one day workshop.
Year(s) Of Engagement Activity 2019
 
Description Engaging with HMRC/Streeva 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Professional Practitioners
Results and Impact Engaging with industry and UK government departments with a view of developing research projects with industry and government.
Year(s) Of Engagement Activity 2019
 
Description First workshop in series on Anthropology of Tax, Oxford School of Global and Area Studies, Stockholm, Sweden - Lotta Björklund Larsen 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Becoming Taxpayers: Establishing the Anthropology of Tax".
Workshop co-organized with Nicolette Makovicky, Oxford School of Global and Area Studies. Stockholm, Sweden October 2019
The first in a series of workshops in Stockholm on Becoming taxpayers: Establishing the anthropology of tax. Members of our network met in October 2019 for four days to present our research and gain valuable feedback from one another.
The goals of the workshop were to strengthen the anthropology of tax as a field of study and bring an anthropological perspective into contemporary tax debates. We did so by having a series of engaging presentations by attendees and ample time for fruitful discussion over meals and collective brainstorming sessions, creating new friendships and exciting new collaborative projects to propel the network forward.
Year(s) Of Engagement Activity 2020
 
Description IFA Conference participation 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact TARC showcased its activities at the 73rd International Fiscal Association Conference, London, September 2019. Representatives of TARC had space in a special area at the conference and responded to queries about the activities of the Centre. Specific outcomes are not measurable.
Year(s) Of Engagement Activity 2019
URL https://www.ifa2019london.com/
 
Description Identifying anomalies in the VAT Network Project 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Policymakers/politicians
Results and Impact This activity related to a visit to Bulgarian Revenue Agency and the IAPR.
Year(s) Of Engagement Activity 2019
 
Description John D'Attoma - American Political Science Association Annual Conference 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Policymakers/politicians
Results and Impact John D'Attoma (CO-I of TARC) presented the following:

'A Holistic Approach to Measuring Budgetary Preferences: A Survey Experiment'

'Privacy, Wealth and Inequality' at 2019 American Political Science Association Annual Conference.
Year(s) Of Engagement Activity 2019
 
Description John D'Attoma: Speaker at 2017 Annual Northeastern Political Science Association Conference, Philadelphia 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact John D'Attoma (CO- I of TARC) spoke on 'Mass Preferences Towards the Federal Budget at 2017 Annual Northeastern Political Science Association Conference.
Year(s) Of Engagement Activity 2017
 
Description John D'Attoma: Speaker at 2018 Midwest Political Science Association Annual Conference 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact John D'Attoma (CO-I of TARC) spoke on 'A Holistic Approach to Studying Budget Preferences: Using Interactive Budget Tools for Social Science Research'.
Year(s) Of Engagement Activity 2018
 
Description Keynote speech by Lynne Oats: 31st International Congress on Social and Environmental Accounting Research 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Study participants or study members
Results and Impact Invited as a keynote speaker. Residential conference at the University of St. Andrews was a gathering of academics, practitioners and researchers who focus on the teaching, research, theory and practice of social, environmental and sustainability accounting and reporting. The spirit of the conference was interdisciplinary and so submissions werr also invited from perspectives beyond accounting.
Year(s) Of Engagement Activity 2019
URL https://www.st-andrews.ac.uk/csear/conferences/previous/
 
Description Matthew Rablen - Presentation at Brunel University London - "Tax Evasion on a Social Network" 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach Local
Primary Audience Professional Practitioners
Results and Impact Matthew Rablen (CO-I of TARC): Presentation relating to tax administration and policy activities - 'Tax Evasion on a Social Network'.
Year(s) Of Engagement Activity 2018
 
Description Matthew Rablen - Presentation at University of Sheffield on "Tax Evasion on a Social Network" 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach Local
Primary Audience Professional Practitioners
Results and Impact Matthew Rablen (Co-I of TARC): Presentation relating to tax administration and policy activities - 'Tax Evasion on a Social Network.'
Year(s) Of Engagement Activity 2019
 
Description Matthew Rablen - Presentation at Victoria University of Wellington, New Zealand - "Tax Evasion on a Social Network" 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Matthew Rablen (CO-I of TARC): Presentation at Victoria University relating to tax administration and policy activities: 'Tax Evasion on a Social Network'.
Year(s) Of Engagement Activity 2018
 
Description Presentation TARC Conference 2020 Luca Salvadori 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Do Tax Audits Deter CIT Non-Compliance? Evidence from Administrative Data,
Presentation at TARC Annual Conference, Online 17 December 2020 (coauthored with Christos Kotsogiannis and Rwanda Revenue Authority Team Members)
Year(s) Of Engagement Activity 2020
URL https://tarc.exeter.ac.uk/events/researchconferences/videos/
 
Description Presentation at TARC Conference 2020-Lotta Björklund Larsen 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Taxtech imaginaries: Outsourcing tax audits by introducing digitized information chains at the Swedish Tax Agency
TARC Conference 2020 16.12.2020
Questions from audience after presentation
Year(s) Of Engagement Activity 2020
URL http://tarc.exeter.ac.uk/events/researchconferences/videos/
 
Description Presentation at Labour Institute for Economic Research - Finland Luca Salvadori 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact COVID-19 Changed Tastes for Safety-Net Programs, invited webinar presentation by Luca Salvadori
(Labour Institute for Economic Research - Finland) 11 November 2020 (coauthored with Alex Rees-Jones, John D'Attoma, and Amedeo Piolatto)
Year(s) Of Engagement Activity 2020
 
Description Presentation on Taxtech Imaginaries, Centrum för Politikens Organisering (CPO), Sweden - Lotta Björklund Larsen 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Industry/Business
Results and Impact Taxtech Imaginaries: Outsourcing tax audits by introducing digitized information chains at the Swedish Tax Agency.
Presentation at Centrum för Politikens Organisering (CPO), Sweden 3 Nov 2020
Year(s) Of Engagement Activity 2020
 
Description Quarterly Newsletter 
Form Of Engagement Activity A magazine, newsletter or online publication
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Industry/Business
Results and Impact TARC sent out 3 newsletters since March 2020 - Spring, Summer and Autumn, highlighting members' activity taking place across the year. The subscription rate for the newsletter has risen steadily from around 500 to over 600 subscribers at the start of 2021. This is an international mixed audience of academics, students, professional bodies, government agencies and others involved in Tax Administration.
Year(s) Of Engagement Activity 2020
URL http://tarc.exeter.ac.uk/news/newsletters/
 
Description Roundtable discussion, TARC Conference 2020 - Lotta Björklund Larsen 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact COVID-19, tax and their related impacts on gender and in particular on women. Roundtable discussion TARC Conference 2020 15:12;2020
Participants include Judith Freedman, Neil Buchanan, Jorge Atria, Birthe Larsen, Emer Mulligan, Mukulika Banerjee and Lotta Björklund Larsen (Chair)
Opportunity for questions from audience.
Year(s) Of Engagement Activity 2020
URL http://tarc.exeter.ac.uk/events/researchconferences/videos/
 
Description TAIEX SRSP Expert Mission on Support for Improving the Design of Tax Policies in the Excise Sector 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Policymakers/politicians
Results and Impact Participation as an expert in an EU mission advising on how to improve the design of tax policies in the Excise Sector. Event organised by the EU. Took place in the Italian Ministry of Finance and the audience being made up of policy makers.
Year(s) Of Engagement Activity 2019
 
Description TARC Blog The Anthropology of Tax - Lotta Björklund Larsen & Robin Smith 
Form Of Engagement Activity Engagement focused website, blog or social media channel
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Anthropologists are currently engaged in a wide variety of tax-related research projects that build on ethnographic methods and qualitative data collection. Announcing new project and collaborations that will add depth and breadth to the anthropology of tax.
Many of the works in progress from contributors are on topics that broaden the anthropology of tax in new and interesting ways. Projects such as these will be announced on our newly launched network website, where you can find announcements for anything from conference CfPs to new books, profiles of anthropologists interested in sharing their current research, a resources page that has an ongoing bibliography of anthropological publications related to taxation as well as links to other research resources, and a blog where we hope people will share more extensive updates on their tax related work. Find us here: https://tax-anthro.net.
Year(s) Of Engagement Activity 2020
URL http://blogs.exeter.ac.uk/tarc/2020/10/12/the-anthropology-of-tax/
 
Description TARC Blog post Fonseca/Grimshaw 
Form Of Engagement Activity Engagement focused website, blog or social media channel
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Digital Tax Administrations in the 21st Century: Opportunities and Challenges
Miguel A. Fonseca and Shaun B. Grimshaw
Posted on TARC website 19.08.20
Year(s) Of Engagement Activity 2020
URL http://blogs.exeter.ac.uk/tarc/2020/08/19/digital-tax-administrations-in-the-21st-century-opportunit...
 
Description TARC Blog post Volintiru/D'Attoma 
Form Of Engagement Activity Engagement focused website, blog or social media channel
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact TARC Blog How are we paying for this economic crisis? EU's new budget
Clara Volintiru and John D'Attoma
Posted 30.07.20
Year(s) Of Engagement Activity 2020
 
Description TARC Twitter feed @TARC2013 
Form Of Engagement Activity Engagement focused website, blog or social media channel
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact The TARC Twitter feed is a major source of promotion of TARC events. Follower numbers have increased during the year including international organisations such as IOTA and now stand at 637, an increase of 15% over the year.
Year(s) Of Engagement Activity 2020
URL https://twitter.com/TARC2013
 
Description TARC mini Workshop Detecting Anomalies (and fraud) in Networks 24.06.2020 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact TARC Workshop Series: Detecting Anomalies (and Fraud) in Networks
Network Analysis, Machine Learning and Statistics: How can Policy-Institutes utilize networks to achieve aims such as fraud detection?
The analysis of the observed networks requires the ability to examine big data by utilizing advanced data analytical methods.
How can recently developed Machine Learning and Statistical techniques assist organisations (such as Revenue Authorities) to enhance their understanding of the observed networks?
Can advanced data analytics improve the detection of anomalies (fraud) in large and complex networks such as Values added Tax (VAT) and Cyber-Security systems?
Which are the Mathematical and Statistical challenges?
Which are the most relative tools from the emerging literature that can be used?
These are some of the questions the 6 TARC workshop speakers aimed to provide answers to. Workshop was online
Over 75 participants were able to listen to the presentations and engage with the speakers after each presentation.
Year(s) Of Engagement Activity 2020
URL https://tarc.exeter.ac.uk/events/masterclasses/mini-workshopseries/detectinganomaliesandfraudinnetwo...
 
Description TARC mini Workshop Improving the Resolution of Tax Disputes 26.08.2020 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact The online workshop brought together academics, practitioners, administrators and judges working on ways to improve the resolution of all types of disputes between tax administrations and taxpayers and their professional advisers. It included contributions reflecting the discretion of tax administrations to deal with tax disputes involving tax fraud by criminal procedures or by civil procedures or by administrative settlements.
85 participants from around the world engaged with the presentations and were able to ask questions to the speakers.
Year(s) Of Engagement Activity 2020
URL https://tarc.exeter.ac.uk/events/masterclasses/mini-workshopseries/improvingtheresolutionoftaxdisput...
 
Description TARC mini online workshop COVID-19 and Developing Countries 19.06.2020 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact TARC online mini workshop - COVID-19 and Developing Countries.
Public Policies, Institutions and Developing Countries: What are the strategic challenges to address the impact of the COVID-19 pandemic?
The response of countries to control the spread of COVID-19 has been to impose movement restrictions ('lockdown'). How effective mobility restrictions have been in halting the spread of COVID-19 in developing countries? How do optimal policies to control the spread of the pandemic vary across countries? And how do they depend on factors such as demography, comorbidities, health system strength as well as poverty? Has lockdown policies affected conflict?
Revenue mobilization in developing countries has been an urgent issue over the years but now with the pandemic it becomes more even more challenging as governments announce relief measures to ease the impact of the pandemic. To what extent relief measures reach households and more vulnerable groups in particular? How are attitudes towards taxation changing in response to the crisis?
These are some of the important issues the 6 internationally renowned speakers at the workshop addressed. Over 130 people registered for the event and were able to engage with the speakers after each presentation and ask questions.
Year(s) Of Engagement Activity 2020
URL https://tarc.exeter.ac.uk/events/masterclasses/mini-workshopseries/covid-19anddevelopingcountries/
 
Description TARC online mini Workshop Tax Audits Evaluation 09.12.2020 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Tax administrations rely on audits as a tool to promoting and enforcing tax compliance. But, how effective are audits in enhancing compliance? Do they deter or enhance tax noncompliance? Recently tax administrations started to rely on different types of tax enforcement examinations including correspondence or desk based audits and issue related audits in addition to the more traditional face-to-face or comprehensive audits, but little is known of their impact.
75 participants were able to listen to the presentations online and engage with each of the speakers.
Year(s) Of Engagement Activity 2020
URL https://tarc.exeter.ac.uk/events/masterclasses/mini-workshopseries/taxauditsevaluation/
 
Description Talk at BPA session of IRSMP Shaun Grimshaw 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Talk at BPA session of IRSPM on "An experimental investigation of the use of nudges to reduce errors in tax returns among those wishing to be compliant" (28/4/2020)
Year(s) Of Engagement Activity 2020
 
Description Tax Gap Discussions 
Form Of Engagement Activity A formal working group, expert panel or dialogue
Part Of Official Scheme? No
Geographic Reach National
Primary Audience Policymakers/politicians
Results and Impact Discussions with HMRC about the tax gap measurements.
Year(s) Of Engagement Activity 2019
 
Description Tax Research Network Conference 2020 presentation by Nigar Hashimzade 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Unilateral vs Coordinated Digital Services Taxes
Ioana Chioveanu and Nigar Hashimzade
TRN conference presentation Sept 2020
Year(s) Of Engagement Activity 2020
 
Description Tax evasion as contingent debt 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Activity carried out at various seminars including TARC Annual Conference in 2018, PEUK 2015, Fourth TARC
Workshop 2016, IMAEF 2016, ASSET 2016, European Meeting Econometric Society Lisbon 2017,
Victoria University of Wellington-TARC 2018 Workshop.
Year(s) Of Engagement Activity 2018,2019
 
Description The role of trust in cooperative compliance 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach Regional
Primary Audience Professional Practitioners
Results and Impact tba
Year(s) Of Engagement Activity 2019
 
Description VAT Thresholds 
Form Of Engagement Activity A talk or presentation
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Various seminars given in 2019, including University of Wurzburg, University of Nuremburg, University of Athens.

The work was also presented in TARC at 2018 Annual Conference,
Year(s) Of Engagement Activity 2019
 
Description Visit by Dr Maryse Mayer 
Form Of Engagement Activity Participation in an open day or visit at my research institution
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Visit by Dr Maryse Mayer to exchange knowledge and take part in activities relating to TARC.
Year(s) Of Engagement Activity 2019
 
Description Visit by Professor Adrian Sawyer - University of Canterbury Business School, Christchurch, New Zealand 
Form Of Engagement Activity Participation in an open day or visit at my research institution
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Visit by Professor Adrian Sawyer - International Fellow of TARC. Spent one month working in TARC as part of his research leave.
Year(s) Of Engagement Activity 2019
 
Description Visit by Professor Neil Buchanan - Professor of Law 
Form Of Engagement Activity Participation in an open day or visit at my research institution
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Professional Practitioners
Results and Impact Professor Buchanan from University of Florida visited TARC as part of discussions taking place with Renmin University.
Year(s) Of Engagement Activity 2019
 
Description Workshop Digitizing Tax Audits. The consequence of timing, CBS, Copenhagen, Denmark - Lotta Björklund Larsen 
Form Of Engagement Activity Participation in an activity, workshop or similar
Part Of Official Scheme? No
Geographic Reach International
Primary Audience Industry/Business
Results and Impact Digitizing Tax Audits. The consequence of timing.
Workshop on Corporate Tax Practice and Inequality
CBS, Copenhagen, Denmark 24-26 June.2020.
Year(s) Of Engagement Activity 2020