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Factors Influencing Individual Taxpayer Compliance Behaviour

  • Book
  • © 2014

Overview

Authors:
  1. Ken Devos

    1. Business Law and Taxation Faculty of Business and Economic, Monash University, Melbourne, Australia

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  • 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)

  1. Front Matter

    Pages i-xxv
    Download chapter PDF

  2. Introduction and Background

    • Ken Devos
    Pages 1-12

  3. Tax Compliance Theory and the Literature

    • Ken Devos
    Pages 13-65

  4. Extension of the Economic Deterrence Model

    • Ken Devos
    Pages 67-98

  5. Theoretical Framework and Hypotheses Development

    • Ken Devos
    Pages 99-117

  6. Quantitative Analysis of Research Findings—Evader Sample

    • Ken Devos
    Pages 119-157

  7. Qualitative Analysis of Research Findings—Evader Sample

    • Ken Devos
    Pages 159-187

  8. Quantitative Analysis of Research Findings—General Population Sample

    • Ken Devos
    Pages 189-224

  9. Qualitative Analysis of Research Findings—General Population

    • Ken Devos
    Pages 225-245

  10. Further Statistical Testing and a Comparative Analysis of the Evader and General Population Samples

    • Ken Devos
    Pages 247-291

  11. Conclusion

    • Ken Devos
    Pages 293-306

  12. Back Matter

    Pages 307-342
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Keywords

About this book

This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.​

Authors and Affiliations

  • Business Law and Taxation Faculty of Business and Economic, Monash University, Melbourne, Australia

    Ken Devos

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