Abstract
What lawmakers, administrators, and researchers do not know about tax compliance erodes the foundation of government finances by threatening the equity, efficiency, effectiveness, and yield of the tax system. Modern tax systems rely heavily on voluntary compliance for revenue collection. Unfortunately, tax administrators and researchers have only a limited understanding of why people pay taxes and how much tax liability is uncollected, even though this information is critical for measuring administrative performance and for targeting compliance strategies. This article examines evidence on taxpayer compliance, both domestic and international, to provide a synthesis of what is understood about compliance, how administrators and lawmakers may best collect the taxes that have been levied, and how administrators and researchers may measure noncompliance and the effectiveness of approaches toward its reduction.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
