A Positive Approach to Taxpayer Compliance
AbstractNoncompliant taxpayers have better attitudes toward the tax administration and toward honest tax reporting when they receive information about free taxpayer services by the government rather than information about taxpayer penalties. Given that the government has repeatedly relied on penalties to deter taxpayer noncompliance and given that noncompliance continues to be a multibillion dollar problem, positive attitudes are associated with awareness of free taxpayer services.
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Bibliographic InfoArticle provided by in its journal Public Finance = Finances publiques.
Volume (Year): 44 (1989)
Issue (Month): 2 ()
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- James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
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