earticle

영어

Tax compliance raises issues relevant to a broad range of social science researchers in the disciplines of accounting, economics, sociology, and political science. Although there is no generally accepted definition of taxpayer compliance, compliance with reporting requirements means that the taxpayer files all required tax returns at the proper time and that the returns accurately report tax liability in accordance with regulations, and court decisions applicable at the time the return is filed. we chose to focus on studies that offer insight into the issues and procedures most likely to be of interest to academic researchers in designing behavioral compliance studies. The tax compliance studies can be categorized by type of research: survey, experimental, analycal, or regression modeling. Due to the amount of compliance literature, issues in measurement and validity of inferences provide numberous questions worthy of academic attention. This review has identified serious concerns with methodologies in tax compliance literature. Further, it has highlighted important differences in studies that may preclude meaningful comparisons. The review suggests the need for creative new approaches in this very important research area. Improvements in design may make future laboratory experiments more realistic and increase the varidity of the results.