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Factors Influencing Individual Taxpayer Compliance Behaviour

Authors: Devos, Ken

  • 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​
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Buy this book

eBook $109.00
price for USA (gross)
  • ISBN 978-94-007-7476-6
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $139.00
price for USA
  • ISBN 978-94-007-7475-9
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $139.00
price for USA
  • ISBN 978-94-024-0135-6
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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.​

Table of contents (10 chapters)

  • Introduction and Background

    Devos, Ken

    Pages 1-12

  • Tax Compliance Theory and the Literature

    Devos, Ken

    Pages 13-65

  • Extension of the Economic Deterrence Model

    Devos, Ken

    Pages 67-98

  • Theoretical Framework and Hypotheses Development

    Devos, Ken

    Pages 99-117

  • Quantitative Analysis of Research Findings—Evader Sample

    Devos, Ken

    Pages 119-157

Buy this book

eBook $109.00
price for USA (gross)
  • ISBN 978-94-007-7476-6
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $139.00
price for USA
  • ISBN 978-94-007-7475-9
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $139.00
price for USA
  • ISBN 978-94-024-0135-6
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Factors Influencing Individual Taxpayer Compliance Behaviour
Authors
Copyright
2014
Publisher
Springer Netherlands
Copyright Holder
Springer Science+Business Media Dordrecht
eBook ISBN
978-94-007-7476-6
DOI
10.1007/978-94-007-7476-6
Hardcover ISBN
978-94-007-7475-9
Softcover ISBN
978-94-024-0135-6
Edition Number
1
Number of Pages
XXV, 342
Number of Illustrations and Tables
21 b/w illustrations, 20 illustrations in colour
Topics