Overview
- The first volume to reveal the views and experiences of individual tax evaders
- Provides an extensive review of the international tax compliance literature
- Adopts a mixed research methodology enhancing the validity and reliability of the results
- Includes findings that have implications for revenue authorities and policy makers worldwide?
- Includes supplementary material: sn.pub/extras
Access this book
Tax calculation will be finalised at checkout
Other ways to access
About this book
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.​
Similar content being viewed by others
Table of contents (10 chapters)
-
Front Matter
-
Back Matter
Authors and Affiliations
Accessibility Information
Accessibility information for this book is coming soon. We're working to make it available as quickly as possible. Thank you for your patience.
Bibliographic Information
Book Title: Factors Influencing Individual Taxpayer Compliance Behaviour
Authors: Ken Devos
DOI: https://doi.org/10.1007/978-94-007-7476-6
Publisher: Springer Dordrecht
eBook Packages: Humanities, Social Sciences and Law, Law and Criminology (R0)
Copyright Information: Springer Science+Business Media Dordrecht 2014
Hardcover ISBN: 978-94-007-7475-9Published: 10 October 2013
Softcover ISBN: 978-94-024-0135-6Published: 23 August 2016
eBook ISBN: 978-94-007-7476-6Published: 30 September 2013
Edition Number: 1
Number of Pages: XXV, 342
Number of Illustrations: 21 b/w illustrations, 20 illustrations in colour
Topics: Criminal Law and Criminal Procedure Law, Criminology and Criminal Justice, general, Law and Psychology, Statistics for Social Sciences, Humanities, Law, Business Taxation/Tax Law
Keywords
- Comparative Analysis of the Evader
- Definition of Tax Compliance
- Economic Deterrence Model
- Features of the Basic Economic Deterrence Model
- Fiscal and Social Psychology Models
- Government Response to Non-Compliance
- Imposition of Penalties and Sanctions
- Selected Tax Compliance Variables
- Tax Compliance
- Tax Compliance Studies on the Variables of Interest
- Tax Compliance Theories
- Tax Fairness
- Tax Morale
- Utility Function Equation