Understanding and Influencing Taxpayers' Compliance Behaviour

Abstract

Influencing taxpayer behaviour is not a new concept in tax administration as evidenced by the vast array of programs in place to assist taxpayers comply as well as to deter taxpayers from noncompliance. However, what is relatively new is the extent of research being undertaken to better understand what motivates tax compliance. Better understanding of taxpayer behaviour can be expected to place revenue bodies in a stronger position to design and implement effective compliance strategies, which contributes to the sustainability of taxation systems.