Consumer-Based Use Tax Enforcement and Taxpayer Compliance

This essay explains how current state government approaches to use-tax enforcement undermine tax morale and taxpayer compliance. This essay further argues that these threats to tax morale and taxpayer compliance will become even more severe as many states are moving toward adopting notice and reporting statutes for their sales and use taxes

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Year of publication:	2017
Authors:	Thimmesch, Adam B.
Other Persons:	Gamage, David (contributor) ; Shanske, Darien (contributor)
Publisher:	[2017]: [S.l.] : SSRN
Subject:	Steuermoral \| Tax compliance \| Besteuerungsverfahren \| Taxation procedure \| Steuervermeidung \| Tax avoidance \| Finanzverwaltung \| Fiscal administration \| Theorie \| Theory \| Steuerstrafrecht \| Criminal tax law

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Extent:	1 Online-Ressource (7 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: State Tax Notes, Vol. 86, No. 4, October 23, 2017 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 23, 2017 erstellt
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012942136