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Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson
Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson
MPA/MPP/MPFM Capstone Projects
“Taxes are the life-blood of government, and their prompt and certain availability an imperious need (Justice Owen J Roberts, Bull V US 295 U. S. 247 (1935))” (Scharf). Tax collection is necessary to ensure revenues are collected to fund governmental services. States are losing tax revenue for a variety of reasons; this paper explores some of the major factors causing states to lose out on tax revenue. It addresses the tax gap, or unpaid taxes due and the economic inefficiencies caused by tax evasion. It analyzes the psyche of noncompliance in an attempt to discover the most efficient manner of …