The Causes and Consequences of Income Tax Noncompliance

摘要

The promotion of tax compliance is the central role of a tax administration. This task is facilitated by an understanding of what drives compliance behavior and how various service and enforcement activities can influence it. Unfortunately, the present state of knowledge of these issues is limited, both because reliable data on tax compliance are notoriously difficult to obtain and because compliance behavior is a complex phenomenon. Academics have creatively employed a variety of data sources and methodologies to gain insight into tax compliance. This book provides an extensive analysis of the relationship between tax enforcement and tax compliance using one such approach.