The management of tax evasion
| dc.contributor.author | Bebbington, K. Jan | |
| dc.contributor.author | Hasseldine, D. John | |
| dc.date.accessioned | 2023-05-25T23:23:58Z | |
| dc.date.available | 2023-05-25T23:23:58Z | |
| dc.date.issued | 1989 | en |
| dc.description.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. | en |
| dc.identifier.other | Working paper #1/89 | |
| dc.identifier.uri | https://hdl.handle.net/10092/105505 | |
| dc.language.iso | en | en |
| dc.publisher | University of Canterbury. Department of Accountancy | en |
| dc.relation.ispartofseries | Working paper (University of Canterbury. Department of Accountancy);1/89 | |
| dc.subject | Tax evasion--New Zealand | en |
| dc.subject.anzsrc | Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting | en |
| dc.subject.anzsrc | Fields of Research::44 - Human society::4407 - Policy and administration::440709 - Public policy | en |
| dc.title | The management of tax evasion | en |
| dc.type | Discussion / Working Papers | en |