Procedural complexity of tax administration: the road fund case

Procedural complexity of tax administration: the road fund case

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Article ID: iaor20072681
Country: United States
Volume: 18
Issue: 3
Start Page Number: 259
End Page Number: 283
Publication Date: Jan 2006
Journal: Journal of Public Budgeting, Accounting and Financial Management
Authors: ,
Keywords: management, planning, government, politics, statistics: general
Abstract:

This paper examines the relationship between the procedural tax administration system and the characteristics of the decision-maker in the decision to comply with the tax code. Specifically, we examine the motor fuel tax system. The motor fuel tax system requires an organization to collect and remit taxes at both the federal and state levels. Using a path model, we find that the procedural complexity of the tax system contributes to an increase in tax non-compliance.

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