A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour
Background: Tax compliance has become a focal point for countries that have to cope with limited revenue and increasing expenditure. Tax authorities do not collect even half of what they would if taxpayers complied with tax laws and regulations. As a result, some governments are compelled to rely on...
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University of Pretoria
2021
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| Online Access: | http://hdl.handle.net/2263/80519 Shakoane, DL 2020, A systematised review of the literature related to the use of deterrence and reciprocity messages as a nudge to influence tax compliance behaviour, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80519> |