Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors*

@inproceedings{Hasseldine2007PersuasiveCT,
  title={Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors*},
  author={John Hasseldine and Peggy A. Hite and Simon James and Marika Toumi},
  year={2007}
}
Tax systems such as those found in Canada, the United States, and the United Kingdom primarily rely on the notion of voluntary compliance by taxpayers, but, importantly, the threat of possible audit also serves to “encourage” voluntary tax compliance (Braithwaite 2003). Audits, however, are not without cost to tax administrations, and they may not be an optimal use of government resources for all taxpayers.1 Given limited resources, the tax agency will ultimately be constrained by the extent of… CONTINUE READING

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