Tax Compliance as a System: Mapping the Field

Kerly Randlane

International Journal of Public Administration, 2016, vol. 39, issue 7, 515-525

Abstract: Tax evasion is a serious and growing problem all over the world. In most cases, non-compliant tax behavior is associated with tax evasion. Such approach, however, is incomplete. There is a lack of clear definitions of compliance and non-compliance. This article focuses on defining the key terms related to tax compliance and on mapping and systematizing the determinants of tax compliance and proposes a way to develop an administrative strategy for tax compliance. The novelty of the study lies in approaching tax compliance as a systemic whole. A systemic approach to tax compliance as a comprehensive whole could serve as the basis for the tax authority in developing administrative strategies.

Date: 2016
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DOI: 10.1080/01900692.2015.1028636

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