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A taxonomy of the tax compliance literature: further findings, problems and prospects

Published on 01 Apr 01 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Noncompliance with the income tax laws is an age-old problem, with Plato commenting on this phenomenon in his writings over two thousand ve hundred years ago [Tanzi and Shome, 1994]. Despite this lengthy existence, the issue of compliance with the tax laws created little interest and received minimal attention until the last few decades.

Author profiles:

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. Current at 01 March 2015 Click here to expand/collapse more articles by Adrian J SAWYER.
 
Maryann RICHARDSON

Click here to expand/collapse more articles by Maryann RICHARDSON.
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