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The Case for Measuring Tax Gap
McManus, Jacqui
;
Warren, Neil
-
Australian Taxation Studies Program (ATAX), Faculty of Law
-
2006
were branded unreliable. Tax administrations and other bodies criticised any attempts at quantifying tax
non-compliance
on …
Persistent link: https://www.econbiz.de/10005523865
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The study of income tax complexity and unintentional
non-compliance
: research method and preliminary findings
McKerchar, Margaret
-
Australian Taxation Studies Program (ATAX), Faculty of Law
-
2001
A study of taxpayer compliance literature leaves little doubt that there exists many gaps of knowledge and little consensus on appropriate methodologies in this field. Progress appears to have been hampered by the dominate pursuit of an over-arching theory of compliance behaviour, and by the use...
Persistent link: https://www.econbiz.de/10005328361
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