What is it about?
This article examines how perceptions of corruption impact on individual taxpayers' compliance behaviour. It develops a theoretical model and then applies it to Indonesia. Policy implications to tax authorities are then derived.
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Why is it important?
Understanding of taxpayers' perception of corruption can help to improve their voluntary compliance.
Perspectives
Developing countries need to collect more tax revenue to satisfy the growing needs of publicly provided goods and services. To this end, it is important to cultivate voluntary tax compliance. Understanding of how taxpayers feel about corruption can assist tax authorities to improve voluntary compliance.
Dr Binh Tran-Nam
University of New South Wales
Read the Original
This page is a summary of: Perceptions of Corruption and Tax Non-compliance Behaviour: Policy Implications for Developing Countries, Bulletin of Indonesian Economic Studies, August 2017, Taylor & Francis,
DOI: 10.1080/00074918.2017.1364349.
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