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Cultural foundations of taxpayer attitudes to voluntary compliance

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Published on 01 Jul 97 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper examines the proposition that the individual's response to voluntary compliance is not so much a reflection of his/her business acrumen as his/her cultural background. Based upon a series of in depth interviews utilising projective and other qualitative research techniques the article explores the foundations of small business owners' perceptions and attitudes towards the payment of tax.

Author profiles

Cynthia COLEMAN
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Lynne FREEMAN

 

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