The Causes and Consequences of Income Tax Noncompliance

• Main Author: Dubin, Jeffrey A. (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: New York, NY : Springer New York, 2012.
• Subjects: 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...