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WHAT MOTIVATES TAX COMPLIANCE?
398
Citations
243
References
2018
Year
Optimal TaxationCorporate TaxLawMotivates Tax ComplianceTaxation Of ExemptsTax IncentiveCorporate TaxationSpecific QuestionsTax PolicyTax LawFiscal PolicyTax-exempt OrganizationsPublic PolicyEconomicsDue Tax LiabilitiesMinimum TaxationTax AvoidanceTax CompliancePublic FinanceFederal Income TaxFederal TaxPublic EconomicsBusinessTaxationTax EvasionRegulationTax Management
The paper evaluates what motivates individuals to pay or not pay their legally due tax liabilities. The author reviews and assesses existing literature on tax compliance motivation.
Abstract In this paper, I review and assess what we have learned about what motivates individuals to pay – or to not pay – their legally due tax liabilities. I focus on three specific questions. First, what does theory say about what motivates tax compliance? Second, what does the evidence show? Third, how can government use these insights to improve compliance? I conclude with some suggestions – and some predictions – for future research.
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