Overview
- The first volume to reveal the views and experiences of individual tax evaders
- Provides an extensive review of the international tax compliance literature
- Adopts a mixed research methodology enhancing the validity and reliability of the results
- Includes findings that have implications for revenue authorities and policy makers worldwide?
- Includes supplementary material: sn.pub/extras
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Table of contents (10 chapters)
Keywords
- Comparative Analysis of the Evader
- Definition of Tax Compliance
- Economic Deterrence Model
- Features of the Basic Economic Deterrence Model
- Fiscal and Social Psychology Models
- Government Response to Non-Compliance
- Imposition of Penalties and Sanctions
- Selected Tax Compliance Variables
- Tax Compliance
- Tax Compliance Studies on the Variables of Interest
- Tax Compliance Theories
- Tax Fairness
- Tax Morale
- Utility Function Equation
About this book
Authors and Affiliations
Bibliographic Information
Book Title: Factors Influencing Individual Taxpayer Compliance Behaviour
Authors: Ken Devos
DOI: https://doi.org/10.1007/978-94-007-7476-6
Publisher: Springer Dordrecht
eBook Packages: Humanities, Social Sciences and Law, Law and Criminology (R0)
Copyright Information: Springer Science+Business Media Dordrecht 2014
Hardcover ISBN: 978-94-007-7475-9Published: 10 October 2013
Softcover ISBN: 978-94-024-0135-6Published: 23 August 2016
eBook ISBN: 978-94-007-7476-6Published: 30 September 2013
Edition Number: 1
Number of Pages: XXV, 342
Number of Illustrations: 21 b/w illustrations, 20 illustrations in colour
Topics: Criminal Law and Criminal Procedure Law, Criminology and Criminal Justice, general, Law and Psychology, Statistics for Social Sciences, Humanities, Law, Business Taxation/Tax Law