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A taxonomy of the tax compliance literature: further findings, problems and prospects

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Published on 01 Apr 01 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Noncompliance with the income tax laws is an age-old problem, with Plato commenting on this phenomenon in his writings over two thousand ve hundred years ago [Tanzi and Shome, 1994]. Despite this lengthy existence, the issue of compliance with the tax laws created little interest and received minimal attention until the last few decades.

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Maryann RICHARDSON
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Adrian J SAWYER
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