Is There a Better way of Improving Compliance with the Tax Laws? Insights from the Philanthropic Literature
Open Access
- 1 January 1988
- journal article
- research article
- Published by SAGE Publications in Journal of Marketing & Public Policy
- Vol. 7 (1) , 138-151
- https://doi.org/10.1177/074391568800700111
Abstract
A problem for both philanthropic organizations and tax agencies is their shared dependence upon citizens to willingly accede to their call for general support. Comparison of the literature on philanthropic behavior and voluntary payment of taxes reveals the very different research perspectives which have been taken. This paper presents voluntary behavior as a subset of such broader behaviors as helping and compliance.Keywords
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