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A Positive Approach to Taxpayer Compliance

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  • Hite, Peggy A
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    Abstract

    Noncompliant 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 Info

    Article provided by in its journal Public Finance = Finances publiques.

    Volume (Year): 44 (1989)
    Issue (Month): 2 ()
    Pages: 249-67

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    Handle: RePEc:pfi:pubfin:v:44:y:1989:i:2:p:249-67

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    Cited by:
    1. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
    2. James, Simon, 2007. "Tax Simplification is not a simple issue: the reasons for difficulty and a possible strategy," MPRA Paper 19281, University Library of Munich, Germany.
    3. Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers 04/13, National Institute of Public Finance and Policy.
    4. Das-Gupta, Arindam, 2004. "Tax compliance costs and non-filing behaviour," Working Papers 04/5, National Institute of Public Finance and Policy.
    5. James, Simon & Edwards, Alison, 2008. "Developing Tax Policy in a Complex and Changing World," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 35-53, March.

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