Turner, John L.; Smith, Malcolm; Gurd, Bruce - In: Managerial Auditing Journal 13 (1998) 2, pp. 95-100
Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand,...
