The management of tax evasion / by K. Jan Bebbington and D. John Hasseldine.
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Published: |
Christchurch, N.Z. :
Department of Accountancy, University of Canterbury,
[1989]
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Series: | Working paper (University of Canterbury. Department of Accountancy) ;
no. 89/1. |
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Format: | Electronic eBook |
Summary: | "This paper reviews previous research relating to tax evasion and outlines a framework of responses potentially available to Governments and/or Revenue Authorities to curb tax evasion. Recent New Zealand anti-evasion reforms arc described within this framework. It is evident that compliance has been a key design objective in their introduction. Several implications of these Governmental reforms for the accounting profession are suggested " -- Abstract. |
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Physical Description: | 1 online resource (17 pages) |
Notes: | Bib#: 3287620 |
Bibliography: | Includes bibliographical references. |
Series: | Working paper,
no. 1/89 |
Language: | English |
ISSN: | 0112-3734 ; |
Bib#: | 3287620 |