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The Resource Factors influencing individual taxpayer compliance behaviour

Factors influencing individual taxpayer compliance behaviour

Label
Factors influencing individual taxpayer compliance behaviour
Title
Factors influencing individual taxpayer compliance behaviour
Creator
Subject
Language
eng
Summary
This volume examines taxpayers' behaviour. Based on Australian data derived from the databases of the Australian Taxation Office as an example, the book presents findings that provide lessons for tax systems worldwide. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behaviour with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behaviour. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behaviour and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions
http://library.link/vocab/creatorName
Devos, K
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax compliance
  • taxpayer
  • penalties
Label
Factors influencing individual taxpayer compliance behaviour
Instantiates
Publication
Extent
xxv, 342 p.
Isbn
9789400774759
Label
Factors influencing individual taxpayer compliance behaviour
Publication
Extent
xxv, 342 p.
Isbn
9789400774759

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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