IDEAS home Printed from https://ideas.repec.org/a/pfi/pubfin/v44y1989i2p249-67.html
   My bibliography  Save this article

A Positive Approach to Taxpayer Compliance

Author

Listed:
  • Hite, Peggy A

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.

Suggested Citation

  • Hite, Peggy A, 1989. "A Positive Approach to Taxpayer Compliance," Public Finance = Finances publiques, , vol. 44(2), pages 249-267.
  • Handle: RePEc:pfi:pubfin:v:44:y:1989:i:2:p:249-67
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:ind:nipfwp:13 is not listed on IDEAS
    2. repec:npf:wpaper:05 is not listed on IDEAS
    3. repec:npf:wpaper:13 is not listed on IDEAS
    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, 2007. "Tax Simplification is not a simple issue: the reasons for difficulty and a possible strategy," MPRA Paper 19281, University Library of Munich, Germany.
    6. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
    7. 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.
    8. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
    9. repec:ind:nipfwp:05 is not listed on IDEAS
    10. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pfi:pubfin:v:44:y:1989:i:2:p:249-67. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Christopher F. Baum). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.