Impact of Tax Complexity on Taxpayer Understanding
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 par...
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| Format: | Others |
| Language: | English |
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University of North Texas
1989
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| Online Access: | https://digital.library.unt.edu/ark:/67531/metadc332318/ |