000			03916nam a22004935i 4500
001			978-94-007-7476-6
003			DE-He213
005			20140220082531.0
007			cr nn 008mamaa
008			130930s2014 ne | s |||| 0|eng d
020			_a9789400774766 _9978-94-007-7476-6
024	7		_a10.1007/978-94-007-7476-6 _2doi
050		4	_aK5000-5582
072		7	_aLNF _2bicssc
072		7	_aLAW026000 _2bisacsh
082	0	4	_a345 _223
100	1		_aDevos, Ken. _eauthor.
245	1	0	_aFactors Influencing Individual Taxpayer Compliance Behaviour _h[electronic resource] / _cby Ken Devos.
264		1	_aDordrecht : _bSpringer Netherlands : _bImprint: Springer, _c2014.
300			_aXXV, 342 p. 41 illus., 20 illus. in color. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
505	0		_aAcknowledgments -- Table of Contents -- List of Appendices -- List of Figures -- List of Tables -- List of Acronyms -- Legislation -- 1 Introduction and Background -- 2 Tax Compliance Theory and the Literature -- 3 Extension of the Economic Deterrence Model -- 4 Theoretical Framework and Hypotheses Development -- 5 Quantitative Analysis of Research Findings - Evader Sample -- 6 Qualitative Analysis of Research Findings – Evader Sample -- 7 Quantitative Analysis of Research Findings - General Population Sample -- 8 Qualitative Analysis of Research Findings - General Population Sample -- 9 Further Statistical Testing and a Comparative Analysis of the Evader and General Population Samples -- 10 Conclusion -- Appendices -- Bibliography -- About the Author.
520			_aThis volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.
650		0	_aLaw.
650		0	_aCriminal Law.
650		0	_aStatistics.
650		0	_aCriminology.
650		0	_aLaw _xPsychological aspects.
650	1	4	_aLaw.
650	2	4	_aCriminal Law.
650	2	4	_aCriminology & Criminal Justice.
650	2	4	_aLaw and Psychology.
650	2	4	_aStatistics for Social Science, Behavorial Science, Education, Public Policy, and Law.
650	2	4	_aBusiness Taxation/Tax Law.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9789400774759
856	4	0	_uhttp://dx.doi.org/10.1007/978-94-007-7476-6
912			_aZDB-2-SHU
999			_c94041 _d94041