Serious tax non compliance : motivation and guardianship

Torgler, Benno (2010) Serious tax non compliance : motivation and guardianship. Criminology & Public Policy, 9(3), pp. 535-542.

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This article reviews what international evidence exists on the impact of civil and criminal sanctions upon serious tax noncompliance by individuals. This construct lacks sharp definitional boundaries but includes large tax fraud and large-scale evasion that are not dealt with as fraud. Although substantial research and theory have been developed on general tax evasion and compliance, their conclusions might not apply to large-scale intentional fraudsters. No scientifically defensible studies directly compared civil and criminal sanctions for tax fraud, although one U.S. study reported that significantly enhanced criminal sanctions have more effects than enhanced audit levels. Prosecution is public, whereas administrative penalties are confidential, and this fact encourages those caught to pay heavy penalties to avoid publicity, a criminal record, and imprisonment.

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4 citations in Web of Science®
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ID Code: 38117
Item Type: Journal Article
Refereed: Yes
Keywords: Serious tax non compliance , Positive rewards, Tax morale
DOI: 10.1111/j.1745-9133.2010.00648.x
ISSN: 1538-6743
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Public Choice (140213)
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Applied Economics not elsewhere classified (140299)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Copyright Owner: Copyright 2010 Wiley Online
Copyright Statement: The definitive version is available at
Deposited On: 22 Oct 2010 05:04
Last Modified: 24 Apr 2012 21:58

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