Strategies for Tax Revenue Maximization Through Voluntary Compliance
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Tax revenue maximization has been a major challenge to governments. This arises because of dire need for funds for socio economic development. Governments have historically been inclined to increase the tax burden to raise funds required. In an attempt to starve off expected taxpayer resistance and tax avoidance, tax administration by means of demonstration of ''seeming'' willingness of taxpayer to pay was introduced. This collaborative system came in the form of voluntary tax compliance, with self-assessment by the taxpayer as the tool. Interestingly, the success of the voluntary tax complian...
Tax revenue maximization has been a major challenge to governments. This arises because of dire need for funds for socio economic development. Governments have historically been inclined to increase the tax burden to raise funds required. In an attempt to starve off expected taxpayer resistance and tax avoidance, tax administration by means of demonstration of ''seeming'' willingness of taxpayer to pay was introduced. This collaborative system came in the form of voluntary tax compliance, with self-assessment by the taxpayer as the tool. Interestingly, the success of the voluntary tax compliance system rests on the pivots of taxpayer enablement and strict tax compliance enforcement which provide the equilibrium and balance of the tax administration system. Consequently, the dynamics of how to ensure that the taxpayer demonstrates willingness to pay the right amount of tax promptly has become a preoccupation of tax administrators. This gave rise to the focus of this book on the behavioural perspectives of taxpayers. The book will be useful to tax administrators, policy makers, legislators, scholars in taxation, economics accounting, and law.
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