ENHANCING VOLUNTARY COMPLIANCE BY REDUCING COMPLIANCE COSTS: A TAXPAYER SERVICE APPROACH

Preprint OPEN
Glenn Jenkins; EDWIN FORLEMU;
(1993)
  • Subject: voluntary tax compliance, cost reduction, monitoring measures
    • jel: jel:H20
    acm: ComputingMilieux_LEGALASPECTSOFCOMPUTING
In this paper an overview is made of the determinants of voluntary tax compliance. Unlike previous treatments of this subject, the cost of taxpayer compliance is considered as an important determinant of overall level of voluntary compliance in a country. A number of wa... View more
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