The tax compliance literature indicates that many factors, including, economic, social, psychological and demographic, impact upon the compliance behaviour of taxpayers. This research study investigated the relationship if any, that exists between major tax compliance variables and the attitudes and behaviour of both selected Australian individual taxpayers’ and tax evaders’ towards tax evasion...

In 2010, Utah taxpayers’ spent over $1.3 billion relating to criminal justice in areas of police, courts, and corrections. This $470 per capita expense is an important and necessary component of public safety cost and is below what other states spend on a per capita level. Nonetheless, with shrinking budgets in the face of slow economic growth, Utah policy makers must be increasingly diligent w...

The IRS seeks to be able to estimate the impact that its service and enforcement interventions have on the voluntary compliance of taxpayers. A key method for doing that is to conduct field experiments among taxpayers as they respond to their real tax obligations. A typical experimental design includes tracking the behavior of both a test group and a control group, which are sufficiently identi...

CONTEXT Nearly half of all pregnancies in the United States are unintended. These pregnancies likely represent a substantial cost to taxpayers, but national-level estimates of these public costs have been lacking. METHODS Taxpayer spending on unintended pregnancy is measured by multiplying estimates of the 2001 incidence of publicly financed unintended pregnancy outcomes (abortions, fetal los...

E-filing is a new service launched in the year 2005 by the Malaysian Inland Revenue Board. This is in line with the government’s vision to leverage on the Internet technology in extending its services to the citizens and to further embrace the cutting-edge technology of the information age. Via this system, the citizens or taxpayers are able to complete an electronic application form and the ne...

Increasing tax revenue and reducing tax evasion is a key challenge for tax administrations around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected taxpayers are presented with a deterrence message, and their subsequent tax payments are compared to a control group. This allows estimating wha...