Indicators of tax morale: an exploratory study
Taxpayer compliance research has tended to focus on why people evade their taxes rather than on why the vast majority of people do willingly comply with their tax obligations. Whilst tax administrations globally seek to improve the efficiency of their revenue collections, there is growing recognitio...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
University of New South Wales, Faculty of Law. Atax
2013
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/9096 |