Taxpayer compliance from three research perspectives: a study of economic, environmental, and personal determinants.
Description:
Tax evasion is a serious issue that influences governmental revenues, IRS enforcement strategies, and tax policy decisions. While audits are the most effective method of enforcing compliance, they are expensive to conduct and the IRS is only able to audit a fraction of the returns filed each year. This suggests that audits alone are not sufficient to curb the billions of dollars of tax evaded by taxpayers each year and that a better understanding of factors influencing compliance decisions is n…
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Date:
May 2016
Creator:
Hunt, Nicholas