Definition
Tax compliance is the manner and extent to which individuals adhere to the applicable tax laws in their country of residence.
Introduction
The socioeconomic development of every nation depends substantially on its capacity to generate enough revenue to finance its developmental projects. One of the major avenues for revenue generation for development is through taxation. Notwithstanding the fact that taxes constitute an important source of revenue to governments, it has been a huge challenge for many governments and tax authorities in practice to convince all individual taxpayers to meet their tax obligations to the state (McGee et al. 2008). Governments all over the world are confronted with the challenge of dealing with tax non-compliance issues which have been on the ascendency for decades. Despite the efforts by most governments in reforming the tax systems,...
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Owusu, G.M.Y., Bekoe, R.A., Otchere, O.A.S., Effah, N.A.A. (2019). Determinants of Tax Compliance Attitude. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_3859-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_3859-1
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