Impact of Tax Complexity on Taxpayer Understanding

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Description

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 ... continued below

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vii, 117 leaves

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Martindale, Bobbie Cook December 1989.

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  • Martindale, Bobbie Cook

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Description

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?

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vii, 117 leaves

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UNT Theses and Dissertations

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  • December 1989

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  • Aug. 22, 2014, 6 p.m.

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  • March 24, 2017, 9:36 a.m.

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Citations, Rights, Re-Use

Martindale, Bobbie Cook. Impact of Tax Complexity on Taxpayer Understanding, dissertation, December 1989; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc332318/: accessed September 23, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .