The Resource Enforcement or cooperation : an analysis of the compliance psychology of taxpayers

Enforcement or cooperation : an analysis of the compliance psychology of taxpayers

Label
Enforcement or cooperation : an analysis of the compliance psychology of taxpayers
Title
Enforcement or cooperation : an analysis of the compliance psychology of taxpayers
Creator
Subject
Language
eng
Summary
There is increasing emphasis on moving from an enforcement model of tax compliance to voluntary cooperation. This article analyses both concepts as well as the compliance behaviour of taxpayers on a psychological level as well as in the context of their culture, and proposes a framework to synthesize individual behaviour and national culture with the optimum enforcement-cooperation mix that would be best suited for maximizing tax collection in a particular jurisdiction
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 21 (2015),
http://library.link/vocab/creatorName
Singh, A. (Asmita)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • enforcement
  • tax compliance
  • taxpayer rights
Label
Enforcement or cooperation : an analysis of the compliance psychology of taxpayers
Instantiates
Publication
Label
Enforcement or cooperation : an analysis of the compliance psychology of taxpayers
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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