IRS Criminal Enforcement Activities and Taxpayer Noncompliance



This chapter’s purpose is to answer several basic questions. First, does CI have a measurable effect on voluntary compliance, which includes both civil and criminal tax laws? Second, if CI does have a measurable effect on voluntary compliance, what mix of CI investigations has the greatest influence on voluntary compliance? CI investigates two broad categories of cases: tax violations and money laundering violations. A subsidiary inquiry is whether either one or both types of cases have an effect on voluntary compliance with the tax laws.


Money Laundering Criminal Investigation General Deterrence Voluntary Compliance Deterrence Theory 

Copyright information

© Springer Science+Business Media, LLC  2012

Authors and Affiliations

  1. 1.Anderson School of ManagementGlobal Economics and ManagementLos AngelesUSA

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