Developing a tax compliance strategy for revenue services

Journal
Author
James, S.
Country
Australia; New Zealand; United Kingdom; United States
Published Date
Issue
Bulletin for International Taxation 2001 (Volume 55), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Examines the different concepts of tax compliance and relates them to different academic approaches to the problem. Also considers how certain approaches to compliance can be combined to develop an optimal tax compliance policy.