Taxing Democracy (eBook, PDF)

Understanding Tax Avoidance and Evasion
Redaktion: Braithwaite, Valerie

• Format: PDF

Produktbeschreibung

The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to wealthy individuals and large corporations. As governments fear the erosion of their tax base among those who are most able to contribute, the public is looking on, as one of its most public institutions attempts to re-invent itself through changing laws and administrative procedures. In this book, a number of experts develop the idea of responsive regulation in relation to taxation. They demonstrate how law in this area is undermining social norms and social norms are undermining law. A key factor in their analysis is the perception of justice. Explanations as to why the integrity of tax systems is under siege, and possible solutions, are examined.

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Produktdetails

• Verlag: Taylor & Francis eBooks
• Seitenzahl: 312
• Erscheinungstermin: 2. März 2017
• Englisch
• ISBN-13: 9781351895972
• Artikelnr.: 47955543

Autorenporträt

Valerie Braithwaite

Inhaltsangabe

Contents: A new approach to tax compliance, Valerie Braithwaite. The
Relationship Between The Tax Office and The Community: Dancing with tax
authorities: motivational postures and non-complaint actions, Valerie
Braithwaite; Tax compliance and the psychology of justice: mapping the
field, Michael Wenzel; Understanding taxpayer attitudes through
understanding taxpayer identities, Natalie Taylor; Charting the shoals of
the cash economy, Valerie Braithwaite, Friedrich Schneider, Monika Reinhart
and Kristina Murphy. The Compliance Model As Change Agent: Short-term
experience with responsive regulation in the Australian taxation office,
Jenny Job and David Honaker; Championing the compliance model: from common
sense to common action?, Kersty Hobson; The ATO compliance model in action:
a case study of building and construction, Neal Shover, Jenny Job and Anne
Carroll; Large business and the compliance model, John Braithwaite. Beyond
The Compliance Model: Tax compliance by the very wealthy: red flags of
risk, John Braithwaite, Yvonne Pittelkow and Robert Williams; When
compliance is not the solution but the problem: from changes in law to
changes in attitude, Doreen McBarnet; Through the eyes of the advisers: a
fresh look at high wealth individuals, John Braithwaite; Tax system
integrity and compliance: the democratic management of the tax system,
Valerie Braithwaite; Index.