The management of tax evasion

Type of content
Discussion / Working Papers
Publisher's DOI/URI
Thesis discipline
Degree name
Publisher
University of Canterbury. Department of Accountancy
Journal Title
Journal ISSN
Volume Title
Language
Date
1989
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.

Description
Citation
Keywords
Tax evasion--New Zealand
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
Fields of Research::44 - Human society::4407 - Policy and administration::440709 - Public policy
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