Psychology of taxpayers and voluntary tax compliance (1)

Psychology of taxpayers and voluntary tax compliance (1)

Traditional economics postulated that voluntary tax compliance is determined by punitive measures in Tax laws aimed at deterring defaults.  However,  even as there have been many cases where tax defaulters have been severely punished by way of  frozen accounts, seized landed property and at the extreme jail terms sentences; non-tax-compliance persists. It therefore follows that…

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