The Resource Taxpayer compliance models : a literature review and critique
Taxpayer compliance models : a literature review and critique
Resource Information
The item Taxpayer compliance models : a literature review and critique represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxpayer compliance models : a literature review and critique represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Taxpayer compliance examines the way in which taxpayers comply with their tax obligations. In order for a tax administration body to manage non-compliant behaviour, various attempts have been made to "model" taxpayer behaviour so as to gain an understanding of how non-compliant behaviour arises and to develop remedies to deal with non-compliant behaviour. The most widely used compliance model in the Commonwealth to date is Braithwaite Compliance Triangle (or Pyramid). In this article, the authors review various compliance models including the current Australasian Braithwaite Compliance Triangle in use widely throughout Australia, New Zealand and the United Kingdom. The authors conclude that a more thorough approach is needed to develop a compliance model that focuses on the rule of law and the actual statutory scheme of typical taxation legislation found in the Commonwealth. The authors have called this development the Legal Obligation Space which will be the basis of a totally new compliance model
- Language
- eng
- Label
- Taxpayer compliance models : a literature review and critique
- Title
- Taxpayer compliance models : a literature review and critique
- Language
- eng
- Summary
- Taxpayer compliance examines the way in which taxpayers comply with their tax obligations. In order for a tax administration body to manage non-compliant behaviour, various attempts have been made to "model" taxpayer behaviour so as to gain an understanding of how non-compliant behaviour arises and to develop remedies to deal with non-compliant behaviour. The most widely used compliance model in the Commonwealth to date is Braithwaite Compliance Triangle (or Pyramid). In this article, the authors review various compliance models including the current Australasian Braithwaite Compliance Triangle in use widely throughout Australia, New Zealand and the United Kingdom. The authors conclude that a more thorough approach is needed to develop a compliance model that focuses on the rule of law and the actual statutory scheme of typical taxation legislation found in the Commonwealth. The authors have called this development the Legal Obligation Space which will be the basis of a totally new compliance model
- Citation source
- In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 21 (2015),
- http://library.link/vocab/creatorName
-
- Ohms, C
- Olesen, K
- Khin-Carter, N
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax compliance
- rule of law
- taxpayer
- tax authorities
- Label
- Taxpayer compliance models : a literature review and critique
- Label
- Taxpayer compliance models : a literature review and critique
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxpayer-compliance-models--a-literature-review/MtBonyFrFXI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxpayer-compliance-models--a-literature-review/MtBonyFrFXI/">Taxpayer compliance models : a literature review and critique</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
