Factors Influencing Individual Taxpayer Compliance Behaviour

Nonfiction, Reference & Language, Law, Criminal law, Social & Cultural Studies, Social Science, Crimes & Criminals, Criminology
Cover of the book Factors Influencing Individual Taxpayer Compliance Behaviour by Ken Devos, Springer Netherlands
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Ken Devos ISBN: 9789400774766
Publisher: Springer Netherlands Publication: September 30, 2013
Imprint: Springer Language: English
Author: Ken Devos
ISBN: 9789400774766
Publisher: Springer Netherlands
Publication: September 30, 2013
Imprint: Springer
Language: English

This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. 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 behavior 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 behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.​

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. 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 behavior 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 behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.​

More books from Springer Netherlands

Cover of the book Functions: selection and mechanisms by Ken Devos
Cover of the book Advanced Imaging in Coronary Artery Disease by Ken Devos
Cover of the book The Material Realization of Science by Ken Devos
Cover of the book Nonlinear Optical Properties of Materials by Ken Devos
Cover of the book Existence as a Real Property by Ken Devos
Cover of the book Technologies for Medical Sciences by Ken Devos
Cover of the book Rights Before Courts by Ken Devos
Cover of the book Sociobiology and Epistemology by Ken Devos
Cover of the book Hazardous Decisions by Ken Devos
Cover of the book Risk Analysis and Scientific Method by Ken Devos
Cover of the book Soils and the Environment by Ken Devos
Cover of the book Ulcer and Non-Ulcer Dyspepsias by Ken Devos
Cover of the book Hegel on the Soul by Ken Devos
Cover of the book The Formative Years of R. G. Collingwood by Ken Devos
Cover of the book Rational Changes in Science by Ken Devos
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy