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A will and a way: An analysis of tax practitioner preparation compliance

Wurth, Elea


This thesis proposes a propensity and opportunity model for tax practitioner preparation compliance. The model integrates the existing empirical tax practitioner compliance knowledge into a theoretical framework through an adaptation of Nagin and Paternoster’s (1993) individual differences and rational choice framework. The premise of this thesis is that preparation non-compliance occurs when there is both a will (propensity) and a way (opportunity). One of the most compelling findings was...[Show more]

CollectionsOpen Access Theses
Date published: 2012
Type: Thesis (PhD)
DOI: 10.25911/5d74e65fc53be


File Description SizeFormat Image
01Front_Wurth.pdfFront Matter377.3 kBAdobe PDFThumbnail
02Whole_Wurth.pdfWhole Thesis3.46 MBAdobe PDFThumbnail

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