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Cover von: Narrative and Tax Compliance
Susan C. Morse

Narrative and Tax Compliance

Rubrik: Articles
Jahrgang 69 (2013) / Heft 4, S. 469-486 (18)
Publiziert 09.07.2018
DOI 10.1628/001522113X675674
Veröffentlicht auf Englisch.
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Beschreibung
Some noncompliant taxpayers fall outside the reach of third-party withholding and reporting. Revenue agencies may use enforcement and/or prosocial strategies to encourage compliance among such taxpayers. Revenue agencies should stand ready to use narrative as part of these efforts, despite implementation challenges. This is because of the persuasive capacity of narrative. It is also because media will likely create a narrative around any prominent strategy, and the media narrative may not further the goals of the agency.