Enforcement or Cooperation – An Analysis of the Compliance Psychology of Taxpayers

Journal
International
Asia-Pacific Tax Bulletin 2015 (Volume 21), No. 1
There is increasing emphasis on moving from an enforcement model of tax compliance to voluntary cooperation. This article analyses both concepts as well as the compliance behaviour of taxpayers on a psychological level as well as in the context of their culture, and proposes a framework to synthesize individual behaviour and national culture with the optimum enforcement-cooperation mix that would be best suited for maximizing tax collection in a particular jurisdiction.