Technology is forming a society of do-it-yourselfers, in which customers can perform services on their own, without the help of live tellers. However, customers with insufficient knowledge of technology may not be ready for Self-Service Technologies (SSTs) to serve themselves, thus weakening their intent to adopt SSTs in delivering service. Identifying users’ attitudes toward using online servi...

Increasing tax revenue and reducing tax evasion is a key challenge for tax administrations around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected taxpayers are presented with a deterrence message, and their subsequent tax payments are compared to a control group. This allows estimating wha...

The IRS seeks to be able to estimate the impact that its service and enforcement interventions have on the voluntary compliance of taxpayers. A key method for doing that is to conduct field experiments among taxpayers as they respond to their real tax obligations. A typical experimental design includes tracking the behavior of both a test group and a control group, which are sufficiently identi...

The tax compliance literature indicates that many factors, including, economic, social, psychological and demographic, impact upon the compliance behaviour of taxpayers. This research study investigated the relationship if any, that exists between major tax compliance variables and the attitudes and behaviour of both selected Australian individual taxpayers’ and tax evaders’ towards tax evasion...

In this paper we give evidence that it is possible to characterize and detect those potential users of false invoices in a given year, depending on the information in their tax payment, their historical performance and characteristics, using different types of data mining techniques. First, clustering algorithms like SOM and neural gas are used to identify groups of similar behaviour in the uni...

This paper argues that widening income inequality contributes to the propensity to evade by both reducing the probability of detection and increasing compliance opportunity costs. Lower detection probability occurs as rising inequality gradually alters the composition of income from being employment-based (i.e., matchable) to investment-based (i.e., non-matchable). Greater economic polarization...