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Good intentions aren't good enough

The role of administrative effectiveness in predicting tax compliance behaviour
door Jo'Anne Langham - Verkocht door Dodax EU
Staat: Nieuw
€ 78,67
Incl. BTW - Gratis verzenden
Jo'Anne Langham Good intentions aren't good enough
Jo'Anne Langham - Good intentions aren't good enough

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Levering: tussen 2021-03-16 en 2021-03-18
Verkoop en verzending: Dodax EU

Beschrijving

Compliance is traditionally measured through the comparisons of revenue statistics or self-reports of compliance against aggregated revenue figures. These methods fail to address the true nature of evasion: not only the correct application of the law, but also the deliberate intention of the individual to avoid their legal obligations. This study measures compliance by differentiating those who deliberately evade from those who are accidentally non-compliant. Research was conducted using an online survey with small business taxpayers. Results indicate that compliance behaviour can be predicted using the Compliance Behaviour Model. However, intention is only a good predictor of compliance behaviour when taxpayers are fully aware of the tax rules. When minor complexity or system constraints are introduced, intention becomes less reliable as a predictor of behaviour. These findings have substantial implications for taxation authorities. Only those who have the means and the resources to comply are able to fulfil their obligations. Good intentions aren't good enough to ensure taxpayer compliance.

Medewerkers

Auteur Jo'Anne Langham

Productdetails

DUIN FS9JEE94EHQ

GTIN 9783659682827

Taal Engels

Pagina-aantallen 288

Product type Paperback

Maat 220 x 150  mm

€ 78,67
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