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Income tax evasion : theory and measurment

Author: H Elffers
Publisher: Deventer : Kluwer, 1991.
Series: Burger en belastingen, 9.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
Methodological study to identify tax evaders and honest taxpayers. An observation study of the assessment process inside the Tax Inspectorate addresses the issue of reproducibility of tax assessment. In an accompanying survey, taxpayers are asked whether they have evaded, and they are confronted with the vision of the inspector. A comparison of both approaches to identifying tax evaders shows that quite different  Read more...
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Genre/Form: Case studies
Document Type: Book
All Authors / Contributors: H Elffers
ISBN: 9020014315 9789020014310
OCLC Number: 28502789
Description: ix, 239 pages : illustrations ; 24 cm.
Series Title: Burger en belastingen, 9.
Responsibility: Henk Elffers.

Abstract:

Methodological study to identify tax evaders and honest taxpayers. An observation study of the assessment process inside the Tax Inspectorate addresses the issue of reproducibility of tax assessment. In an accompanying survey, taxpayers are asked whether they have evaded, and they are confronted with the vision of the inspector. A comparison of both approaches to identifying tax evaders shows that quite different pictures of the tax evader arise. A social psychological model of individual tax evasion behaviour is proposed and tested. Finally a number of countermeasures against tax evading are discussed.

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