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1 A New Approach to Tax Compliance 1

2 Dancing with Tax Authorities: Motivational Postures and Non-compliant Actions 15

3 Tax Compliance and the Psychology of Justice: Mapping the Field 41

4 Understanding Taxpayer Attitudes Through Understanding Taxpayer Identities 71

5 Charting the Shoals of the Cash Economy 93

6 Short-term Experience with Responsive Regulation in the Australian Taxation Office 111

7 Championing the Compliance Model: From Common Sense to Common Action? 131

8 The ATO Compliance Model in Action: A Case Study of Building and Construction 159

9 Large Business and the Compliance Model 177

10 Tax Compliance by the Very Wealthy: Red Flags of Risk 205

11 When Compliance is not the Solution but the Problem: From Changes in Law to Changes in Attitude 229

12 Through the Eyes of the Advisers: A Fresh Look at High Wealth Individuals 245

13 Tax System Integrity and Compliance: The Democratic Management of the Tax System 271

Index 291

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Taxing democracy : understanding tax avoidance and evasion 이용현황 표 - 등록번호, 청구기호, 권별정보, 자료실, 이용여부로 구성 되어있습니다.
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The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to wealthy individuals and large corporations. As governments fear the erosion of their tax base among those who are most able to contribute, the public is looking on, as one of its most public institutions attempts to re-invent itself through changing laws and administrative procedures. In this book, a number of experts develop the idea of responsive regulation in relation to taxation. They demonstrate how law in this area is undermining social norms and social norms are undermining law. A key factor in their analysis is the perception of justice. Explanations as to why the integrity of tax systems is under siege, and possible solutions, are examined.

The integrity of tax systems are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to wealthy individuals and large corporations, to the consternation of governments, who are trying to formulate their reaction. In this book, an international group of experts develop the idea of responsive regulation in relation to taxation.

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