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Why do taxpayers comply? Past lessons and future directions in developing a model of compliance behaviour

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

This article discusses two widely accepted findings in regards to compliance. The first is that it is difficuilt to gauge how large the problem is of non-compliance. The second is why do some people comply and others do not.

Author profile:

Prof Margaret McKerchar
Margaret is a Professor Australian School of Business, School of Taxation and Business Law, The University of New South Wales. Current at 01 May 2014 Click here to expand/collapse more articles by Margaret MCKERCHAR.
 
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