View Item 

The management of tax evasion (1989)

Thumbnail
View/Open
Type of Content
Discussion / Working Papers
UC Permalink
https://hdl.handle.net/10092/105505

Publisher
University of Canterbury. Department of Accountancy
Collections
Authors
Bebbington, K. Jan
Hasseldine, D. John
Abstract

This paper reviews previous research relating to tax evasion and outlines a framework of responses potentially available to Governments and/or Revenue Authorities to curb tax evasion. Recent New Zealand anti-evasion reforms arc described within this framework. It is evident that compliance has been a key design objective in their introduction. Several implications of these Governmental reforms for the accounting profession are suggested.

Keywords
Tax evasion--New Zealand
ANZSRC Fields of Research
35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
44 - Human society::4407 - Policy and administration::440709 - Public policy