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| Author: | Madeo, S. A. Schepanski, A. Uecker, W. C. |
| Title: | Modeling judgments of taxpayer compliance. |
| Journal: | Accounting Review
1987 : APR, VOL. 62:2, p. 323-342 |
| Index terms: | TAX EVASION TAX ASSESSMENT PREDICTION THEORY |
| Language: | eng |
| Abstract: | The authors tested the feasibility of a model obtained from a group of tax experts. The model was subsequently used to predict actual taxpayer compliance based on data from the Internal Revenue Service.The model appeared as an efficient indicator in predicting taxpayer compliance in tax policy. |
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