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Understanding taxpayer attitudes through understanding taxpayer identities

Taylor, Natalie


For tax systems which rely on voluntary self-reporting of tax obligations, the need to understand what drives taxpayer attitudes and behaviour is important in ensuring that taxes owed are declared and collected. An understanding of the motivations underlying taxpayer attitudes and behaviour is also beneficial to tax authorities through informing them of which strategies might be most appropriate and effective in achieving greater compliance. Inappropriate strategies are not only costly and...[Show more]

CollectionsANU Research Publications
Date published: 2001
Type: Working/Technical Paper


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