www.taxpayerbehaviour.com
Tax Return Reporting Compliance
Tax Compliance
Complete and accurate tax reporting.
What all governments want.
Personal Income Tax
It is the most likely source of tax evasion.
- the largest source of government revenue.
Detection of Tax Evasion
Tax authorities use audits to detect tax evasion as well as the threat of punishment to deter potential tax evasion.
"My research tries to understand what other low-cost influences tax authorities can use to encourage personal tax compliance".
Fairness & Tax Compliance
Fairness perceptions are based on comparisons. Different comparisons lead to different perceptions of fairness – but what comparisons matter most to taxpayers?
"I research how perceptions of fairness influence tax compliance".
