A study of taxpayer compliance literature leaves little doubt that there exists many gaps of knowledge and little consensus on appropriate methodologies in this field. Progress appears to have been hampered by the dominate pursuit of an over-arching theory of compliance behaviour, and by the use of methodologies with inherent weaknesses. This present study examines the impact of complexity upon compliance behaviour using a two-phase research method. Its contribution to the understanding of taxpayer compliance in in two respects. Firstly, it addresses only on, narrowly defined, aspect of compliance behaviour for a specific group or taxpayers, and uses a multi-phase research method, drawing upon the strengths of both the quantitative and qualitative paradigms.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
file. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
Publisher Info
Paper provided by ATAX, University of New South Wales in its series Taxation with number
Discussion Paper #6.
Did you know? You can import bibliographic info in various formats into you bibliographic tool, or just into your word processor. See under "publisher info" on each abstract page.