Factors Influencing Individual Taxpayer Compliance Behaviour

• Main Author: Devos, Ken (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Dordrecht : Springer Netherlands : Imprint: Springer, 2014.
• Subjects: Law.; Tax accounting.; Tax laws.; Criminal law.; Statistics.; Criminology.; Psychology.; Criminal Law.; Criminology & Criminal Justice.; Law and Psychology.; Statistics for Social Science, Behavorial Science, Education, Public Policy, and Law.; Business Taxation/Tax Law.

This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their reven...

Table of Contents:

• Acknowledgments
• Table of Contents
• List of Appendices
• List of Figures
• List of Tables
• List of Acronyms
• Legislation
• 1 Introduction and Background
• 2 Tax Compliance Theory and the Literature
• 3 Extension of the Economic Deterrence Model
• 4 Theoretical Framework and Hypotheses Development
• 5 Quantitative Analysis of Research Findings - Evader Sample
• 6 Qualitative Analysis of Research Findings – Evader Sample
• 7 Quantitative Analysis of Research Findings - General Population Sample
• 8 Qualitative Analysis of Research Findings - General Population Sample
• 9 Further Statistical Testing and a Comparative Analysis of the Evader and General Population Samples
• 10 Conclusion
• Appendices
• Bibliography
• About the Author.