| Автор | McKee, Tim C. |
| Автор | LaTour, Michael S |
| Дата выпуска | 1992 |
| dc.description | Since the passage of the Tax Reform Act of 1986 taxpayer confusion and non-compliance is a growing concern in the Un~led States today. Previous literature has linked taxpayer's perceptions of tax system unfairness with both non-compliance and tax preparer communication problems with clients. Using a random sample of taxpayers, this study first reports the dimensions of tax- payer's perceptions of fairness in the tax system after the passage of the Tax Reform Act of 1986. Next, the pa er examines how the perceptions of various demographic groups 8. tffer on those fairness dimensions. The findings ofthis study suggest that taxpayers should be considcrcd a colleclion of different "segments" requiring spe- cific uni ue communication efforts on the part of both tax preparers and the IRS to increase the perceptions of fairness. |
| Формат | application.pdf |
| Издатель | Taylor & Francis Group |
| Копирайт | Copyright Taylor and Francis Group, LLC |
| Название | Taxpayer Perceptions of the Fairness of the Tax Reform Act of 1986 |
| Тип | research-article |
| DOI | 10.1300/J090v08n01_16 |
| Print ISSN | 0748-4623 |
| Журнал | Journal of Professional Services Marketing |
| Том | 8 |
| Первая страница | 201 |
| Последняя страница | 221 |
| Аффилиация | LaTour, Michael S; University of Nevada, Las Vegas, Las Vegas, NV, 89154 |
| Выпуск | 1 |
