Understanding tax morale and its effect on individual taxpayer compliance
Understanding individual taxpayer compliance behaviour continues to be a complex and challenging area for researchers and tax administrators alike. More recently there has been a shift in focus from seeking to understand why taxpayers do not comply with their tax obligations, to understanding why th...
| Main Authors: | , |
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| Format: | Journal Article |
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Sweet & Maxwell Limited
2011
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| Online Access: | http://hdl.handle.net/20.500.11937/25870 |