The Causes and Consequences of Income Tax Noncompliance

• Κύριος συγγραφέας: Dubin, Jeffrey A. (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: New York, NY : Springer New York, 2012.
• Θέματα: Accounting.; Bookkeeping.; Econometrics.; Macroeconomics.; Public finance.; Economics.; Macroeconomics/Monetary Economics//Financial Economics.; Public Economics.; Accounting/Auditing.

Taxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers’ knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which not all taxpayer noncompliance will ever be det...

Πίνακας περιεχομένων:

• The Role of Audits and Enforcement in Taxpayer Noncompliance: Theory
• Evidence Concerning Taxpayer Noncompliance: The Tax Gap
• Evidence Concerning Taxpayer Noncompliance: Enforcement
• Empirical Analysis of Federal Income Tax Audits and Compliance
• The Effect of Audits on Federal Income Tax 1977-1986
• The Effect of Audits and Criminal Investigations on Federal Income Tax 1987-2004
• The Effect of IRS Service Activities on Taxpayer Compliance
• The Role of Tax Preparers on Taxpayer Compliance
• State Income Tax Compliance
• Extensions
• Conclusions.