The Resource Taxpayer compliance models : a literature review and critique

Taxpayer compliance models : a literature review and critique

Label
Taxpayer compliance models : a literature review and critique
Title
Taxpayer compliance models : a literature review and critique
Creator
Subject
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
Instantiates
Publication
Label
Taxpayer compliance models : a literature review and critique
Publication

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