Prosecuting non-lodgers: to persuade or punish?
Prosecution in the court is one of the Australian Taxation Office’s (Tax Office's) last resort enforcement procedures for the small numbers of taxpayers who fail to lodge a tax return. The Tax Office has generally assumed that prosecution will obtain lodgment of the return being sought and, via deterrence, improve longer-term compliance behaviour in the prosecuted individual. This paper examines these assumptions by relating tax return data to the outcomes of court cases of prosecuted...[Show more]
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