Understanding and Influencing Taxpayers' Compliance Behaviour
收藏Organisation for Economic Co-operation and Development2026-03-28 收录
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https://www.oecd.org/en/publications/understanding-and-influencing-taxpayers-compliance-behaviour_47eadd78-en.html
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This information note describes the findings from a survey to member countries and studies of scientific literature on taxpayer compliance behaviour. The purpose is to describe current knowledge on taxpayer compliance behaviour in order to assist countries in their effort to cost effectively influence taxpayer behaviour to improve compliance.
