A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an...

Every year, approximately $3 trillion of government revenue is lost to tax evasion around the world. Individuals and business enterprises who evade taxes create an endemic drain on the availability of revenues for the progressive realization of economic and social rights, especially in countries...