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Compliance: A 21st Century Approach

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  • Brand, Phil

Abstract

Highlights past trends in federal tax compliance and discusses elements that the author believes help increase compliance with tax laws. Discusses the future redesign of the Internal Revenue Service and the federal tax system.

Suggested Citation

  • Brand, Phil, 1996. "Compliance: A 21st Century Approach," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 413-419, September.
    • Handle: RePEc:ntj:journl:v:49:y:1996:i:3:p:413-19
    DOI: 10.1086/NTJ41789214
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    File URL: https://doi.org/10.1086/NTJ41789214
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    File URL: https://doi.org/10.1086/NTJ41789214
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    Cited by:

    1. Katarina Ott, 1998. "Tax Administration Reform in Transition: The Case of Croatia," Occasional paper series 05, Institute of Public Finance.
    2. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
    3. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
    4. Aregbesola, O.D & Owosekun, A.O & Salawu, R.O, 2020. "Marital Status and Educational Background as Determinants of Tax Compliance in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(8), pages 777-783, August.

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