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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
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    Cited by:

    1. repec:ind:nipfwp:13 is not listed on IDEAS
    2. John Hasseldine & Peggy Hite & Simon James & Marika Toumi, 2007. "Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 171-194, March.
    3. 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.
    4. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
    5. repec:ind:nipfwp:05 is not listed on IDEAS
    6. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
    7. repec:npf:wpaper:05 is not listed on IDEAS
    8. repec:npf:wpaper:13 is not listed on IDEAS
    9. Das-Gupta, Arindam, 2004. "Tax compliance costs and non-filing behaviour," Working Papers 04/5, National Institute of Public Finance and Policy.
    10. 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.
    11. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.

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