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- Title
Influence of Accountability and Penalty Awareness on Tax Compliance.
- Authors
Mawani, Amin
- Abstract
The article discusses research on the effects of accountability and sanction awareness on U.S. tax compliance. It references the study "Influence of Accountability and Penalty Awareness on Tax Compliance," by Debra L. Sanders et al in the 2008 issue of "The Journal of the American Taxation Association." The findings show compliance is increased by requiring firms to file an affidavit signed by the party responsible for reviewing tax obligations. The results provide evidence of the potential effectiveness of inexpensive affidavits in raising compliance.
- Subjects
UNITED States; CRIMINAL liability; LEGAL sanctions; TAX penalties; TAXPAYER compliance; AFFIDAVITS
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2009, Vol 57, Issue 2, p414
- ISSN
0008-5111
- Publication type
Article