DO PENALTIES AND ENFORCEMENT MEASURES MAKE TAXPAYERS MORE COMPLIANT? THE VIEW OF AUSTRALIAN TAX EVADERS

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Dr Ken Devos (2013)
  • Journal: Far East Journal of Psychology and Business, volume 12 No 1 Paper 1 July, issue 1 July, pages 1-9
  • Subject: Tax, Penalty, Tax Evaders, Enforcement, Taxation.
    • jel: jel:M1
    mesheuropmc: health care economics and organizations

The tax compliance literature indicates that many factors, including, economic, social, psychological and demographic, impact upon the compliance behaviour of individual taxpayers. This study explores the relationship, if any, that exists between selected tax compliance... View more
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