| Notas: | It is obvious that taxes are important source of government revenue in both developing and developed countries. But the amount of revenue to be generated by a government from taxes for its expenditure program depends, among other things, on the willingness of the taxpayers to comply with tax laws of a country. The book entitled “tax compliance” has tried to clear out what tax compliance is. Additionally, it has an empirical insight to its determinants. The determinants are classified as economic factors, social factors, institutional factors and individual factors. More over the importance of understanding tax compliance has been clearly discussed and as well methods of improving voluntary compliance are discussed. The methods that countries are using to boost up compliance are the carrot and stick approach and the responsible citizens approach. |
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