To fully understand differences in compliance behavior across cultures one needs to understand differences in the tax administration and differences in the citizen attitudes toward the governments of the respective countries. Cross-cultural comparisons of behavior that focus exclusively on the...

There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed...

There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed...