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