The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have the ability to comply with the law. A tax system predicated on the presumption that the average taxpayer can understand and comply with the tax rules must not become so complex that the taxpayer is forced into either seeking external help or not fully complying. The question arises, does complexity affect the ability of taxpayers to understand, and thus comply with, the tax system?
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc332318 |
| Date | 12 1900 |
| Creators | Martindale, Bobbie Cook |
| Contributors | Michaelsen, Robert, Spalding, John Barney, Koch, Bruce S., Sharp, Walton H. |
| Publisher | University of North Texas |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | vii, 117 leaves, Text |
| Coverage | United States |
| Rights | Public, Martindale, Bobbie Cook, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved. |
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