Acknowledgments; Legislation; Contents; List of Acronyms; List of Figures; List of Tables; List of Appendices; About the Author; Chapter-1; Introduction and Background; 1.1 Introduction; 1.2 Background and History; 1.2.1 History; 1.2.2 Impact of Non-Compliance; 1.2.3 Australian Government Response to Non-Compliance; 1.3 Definition of Tax Compliance and Selected Tax Compliance Variables; 1.3.1 Definition of Tax Compliance; 1.3.2 Selected Tax Compliance Variables; 1.3.2.1 Tax Morals; 1.3.2.2 Tax Equity/Fairness; 1.3.2.3 Deterrence Measures; 1.4 Research Objective and Specific Research Questions
1.4.1 Research Objective1.4.2 Research Questions; 1.5 Overview and Structure; 1.6 Conclusion; Chapter-2; Tax Compliance Theory and the Literature; 2.1 Introduction; 2.2 Tax Compliance Theories; 2.2.1 Economic Deterrence Model; 2.2.1.1 Introduction; 2.2.1.2 Studies in the 1960s; 2.2.1.3 Studies in the 1970s; 2.2.1.4 Studies in the 1980s; 2.2.1.5 Studies in the 1990s and 2000s; 2.2.1.6 Conclusion; 2.2.2 Fiscal and Social Psychology Models; 2.2.2.1 Introduction; 2.2.2.2 Studies in the 1960s; 2.2.2.3 Studies in the 1970s; 2.2.2.4 Studies in the 1980s; 2.2.2.5 Studies in the 1990s and 2000s
2.2.2.6 Conclusion2.3 Tax Compliance Studies on the Variables of interest; 2.3.1 Tax Morals; 2.3.1.1 Introduction; 2.3.1.2 Studies in the 1960s and 1970s; 2.3.1.3 Studies in the 1980s; 2.3.1.4 Studies in the 1990s; 2.3.1.5 Studies in the 2000s; 2.3.1.6 Conclusion; 2.3.2 Tax Fairness/Equity; 2.3.2.1 Introduction; 2.3.2.2 Studies in the 1970s; 2.3.2.3 Studies in the 1980s; 2.3.2.4 Studies in the 1990s; 2.3.2.5 Studies in the 2000s; 2.3.2.6 Conclusion; 2.3.3 Deterrence Measures; 2.3.3.1 Introduction; 2.3.3.2 Studies in the 1960s and 1970s; 2.3.3.3 Studies in the 1980s
2.3.3.4 Studies in the 1990s2.3.3.5 Studies in the 2000s; 2.3.3.6 Conclusion; 2.4 Conclusion; Chapter-3; Extension of the Economic Deterrence Model; 3.1 Introduction; 3.2 The Definition and Nature of Deterrence; 3.2.1 Definition of Deterrence; 3.2.2 Nature of Deterrence; 3.3 The Rationale for Deterrence; 3.3.1 Ethical and Moral Aspects: Philosophy; 3.3.2 The Economic Aspect; 3.3.3 The Political Aspect; 3.4 Features of the Basic Economic Deterrence Model; 3.4.1 The "Economic Deterrence" Approach; 3.4.1.1 Utility Function Equation; 3.4.1.2 Experimental Economics
3.5 Major Variables Employed within the Basic Economic Deterrence Model3.5.1 Penalties and Sanctions; 3.5.2 Sentencing-The Probability of Imposition of Penalties and Sanctions; 3.5.3 Probability of Detection and Audit Rate; 3.5.4 Tax Rate; 3.5.5 Income Level; 3.5.6 Complexity; 3.6 The Rationale for including Additional Compliance Variables in an Extended Economic Deterrence Model; 3.6.1 Demographic Variables; 3.6.1.1 Gender; 3.6.1.2 Age; 3.6.1.3 Nationality; 3.6.1.4 Education and Qualifications; 3.6.1.5 Occupation; 3.6.1.6 Income Level; 3.6.1.7 Location; 3.6.1.8 Tax Filing-Lodgement
Summary
This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived f
