Examines tax non-compliance in organizations due to procedural complexities in tax administration, highlighting decision-maker influences.
This paper examines the relationship between the procedural tax administration system and the characteristics of the decision-maker in the decision to comply with the tax code. Specifically, we examine the motor fuel tax system. The motor fuel tax system requires an organization to collect and remit taxes at both the federal and state levels. Using a path model, we find that the procedural complexity of the tax system contributes to an increase in tax non-compliance.
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Cox et al. (2006) studied this question.
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