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The roles of tax practitioner in tax compliance models.January 2005 (has links)
Cheung Chun Yiu. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2005. / Includes bibliographical references (leaves 68-69). / Abstracts in English and Chinese. / Chapter 1 --- Introduction and Literature Review / Chapter 1. --- Introduction --- p.1 / Chapter 2. --- Literature review --- p.4 / Chapter 2 --- "Model of tax compliance, with strategic involvement of tax practitioner" / Chapter 1. --- Introduction / Chapter 1.1 --- Background --- p.8 / Chapter 1.2 --- A brief review game theoretical tax compliance model --- p.9 / Chapter 2. --- The Model --- p.16 / Chapter 3. --- Equilibrium conditions --- p.22 / Chapter 4. --- Conclusion --- p.29 / Chapter 3 --- "A further analysis of the model of tax compliance, with strategic involvement of tax practitioner" / Chapter 1. --- Further analysis with a defined form cost function --- p.30 / Chapter 2. --- Different level of participation of tax practitioner --- p.41 / Chapter 3. --- "Different level of the marginal cost/benefit of ""disparity"" between taxpayer and practitioner" --- p.45 / Chapter 4. --- Conclusion --- p.48 / Chapter 4 --- "Model of tax compliance,tax practitioner as an information provider" / Chapter 1. --- Introduction --- p.50 / Chapter 2. --- Basic model for tax compliance --- p.51 / Chapter 3. --- Model for tax compliance with tax practitioner --- p.58 / Chapter 4. --- Professional fee policy --- p.64 / Chapter 5 --- Conclusion --- p.66 / Reference --- p.68
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