Procedural complexity of tax administration: the road fund case
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 2006
Abstract
This paper examines the relationship between the procedural tax administration system and the characteristics of the decision-maker in the decision to comply with the tax code. Specifically, we examine the motor fuel tax system. The motor fuel tax system requires an organization to collect and remit taxes at both the federal and state levels. Using a path model, we find that the procedural complexity of the tax system contributes to an increase in tax non-compliance.
Citation
Cox, S.P. and Eger III, R.J. (2006), "Procedural complexity of tax administration: the road fund case", Journal of Public Budgeting, Accounting & Financial Management, Vol. 18 No. 3, pp. 259-283. https://doi.org/10.1108/JPBAFM-18-03-2006-B001
Publisher
:Emerald Publishing Limited
Copyright © 2006 by PrAcademics Press