A COMPARATIVE ANALYSIS OF STATE INDIVIDUAL INCOME TAX ENFORCEMENT PROCEDURES: ABSTRACT
Considering the increasing need of the various states for revenue, the object of this manuscript is to analyze state individual income tax enforcement procedures. The evidence suggests that better enforcement in the form of increasing the severity of criminal penalties and more rigorous audit techni...
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| Veröffentlicht in: | National tax journal 1981-06, Vol.34 (2), p.207 |
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| container_title | National tax journal |
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| creator | Henszey, Benjamin N Roadarmel, Richard L |
| description | Considering the increasing need of the various states for revenue, the object of this manuscript is to analyze state individual income tax enforcement procedures. The evidence suggests that better enforcement in the form of increasing the severity of criminal penalties and more rigorous audit techniques will increase tax collection. |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0028-0283 |
| ispartof | National tax journal, 1981-06, Vol.34 (2), p.207 |
| issn | 0028-0283 1944-7477 |
| language | eng |
| recordid | cdi_proquest_journals_207217444 |
| source | Business Source Complete; Jstor Complete Legacy; Education Source; Alma/SFX Local Collection |
| subjects | Audits Comparative analysis Compliance Enforcement Fines & penalties Imprisonment Income taxes Intergovernmental relations Personal income Ratings & rankings Tax base Tax collections Tax evasion Tax returns |
| title | A COMPARATIVE ANALYSIS OF STATE INDIVIDUAL INCOME TAX ENFORCEMENT PROCEDURES: ABSTRACT |
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