Factors Influencing Individual Taxpayer Compliance Behaviour:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Dordrecht [u.a.]
Springer Netherlands
2014
|
| Online-Zugang: | GEM01 UBG01 UPA01 Volltext Inhaltsverzeichnis Abstract |
| Beschreibung: | Lizenzpflichtig |
| Beschreibung: | 1 Online-Ressource (XXV, 342 S.) Ill., graph. Darst. |
| Format: | Langzeitarchivierung gewährleistet, LZA |
| ISBN: | 9789400774766 |
| DOI: | 10.1007/978-94-007-7476-6 |
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Datensatz im Suchindex
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|---|---|
| adam_text | FACTORS INFLUENCING INDIVIDUAL TAXPAYER COMPLIANCE BEHAVIOUR
/ DEVOS, KEN
: 2014
TABLE OF CONTENTS / INHALTSVERZEICHNIS
ACKNOWLEDGMENTS
TABLE OF CONTENTS
LIST OF APPENDICES
LIST OF FIGURES
LIST OF TABLES
LIST OF ACRONYMS
LEGISLATION
1 INTRODUCTION AND BACKGROUND
2 TAX COMPLIANCE THEORY AND THE LITERATURE
3 EXTENSION OF THE ECONOMIC DETERRENCE MODEL
4 THEORETICAL FRAMEWORK AND HYPOTHESES DEVELOPMENT
5 QUANTITATIVE ANALYSIS OF RESEARCH FINDINGS - EVADER SAMPLE
6 QUALITATIVE ANALYSIS OF RESEARCH FINDINGS – EVADER SAMPLE
7 QUANTITATIVE ANALYSIS OF RESEARCH FINDINGS - GENERAL POPULATION SAMPLE
8 QUALITATIVE ANALYSIS OF RESEARCH FINDINGS - GENERAL POPULATION SAMPLE
9 FURTHER STATISTICAL TESTING AND A COMPARATIVE ANALYSIS OF THE EVADER
AND GENERAL POPULATION SAMPLES
10 CONCLUSION
APPENDICES
BIBLIOGRAPHY
ABOUT THE AUTHOR
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
FACTORS INFLUENCING INDIVIDUAL TAXPAYER COMPLIANCE BEHAVIOUR
/ DEVOS, KEN
: 2014
ABSTRACT / INHALTSTEXT
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
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
|
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| spelling | Devos, Ken Verfasser (DE-588)1044590939 aut Factors Influencing Individual Taxpayer Compliance Behaviour Ken Devos Dordrecht [u.a.] Springer Netherlands 2014 1 Online-Ressource (XXV, 342 S.) Ill., graph. Darst. txt rdacontent c rdamedia cr rdacarrier Lizenzpflichtig Langzeitarchivierung gewährleistet, LZA Erscheint auch als Druckausgabe 978-94-007-7475-9 https://doi.org/10.1007/978-94-007-7476-6 Verlag Volltext Springer Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026890019&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Springer Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026890019&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Abstract |
| spellingShingle | Devos, Ken Factors Influencing Individual Taxpayer Compliance Behaviour |
| title | Factors Influencing Individual Taxpayer Compliance Behaviour |
| title_auth | Factors Influencing Individual Taxpayer Compliance Behaviour |
| title_exact_search | Factors Influencing Individual Taxpayer Compliance Behaviour |
| title_full | Factors Influencing Individual Taxpayer Compliance Behaviour Ken Devos |
| title_fullStr | Factors Influencing Individual Taxpayer Compliance Behaviour Ken Devos |
| title_full_unstemmed | Factors Influencing Individual Taxpayer Compliance Behaviour Ken Devos |
| title_short | Factors Influencing Individual Taxpayer Compliance Behaviour |
| title_sort | factors influencing individual taxpayer compliance behaviour |
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