The management of tax evasion (1989)
Type of ContentDiscussion / Working Papers
PublisherUniversity of Canterbury. Department of Accountancy
- Business: Working Papers 
Bebbington, K. Jan
Hasseldine, D. John
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.
KeywordsTax evasion--New Zealand
ANZSRC Fields of Research35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
44 - Human society::4407 - Policy and administration::440709 - Public policy
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