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 Putting TRAC to Work |
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Scientific Annals of the ‟Alexandru Ioan Cuza” University of Iaşi Economic Sciences |
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2014 |
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The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors
By Liucija Birskyte, Faculty of Economics and Financial Management, Mykolas Romeris University Vilnius, Lithuania
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In this study audit rate is defined as a―face-to-face‖ audit of individual income tax returns conducted by revenue agents and tax auditors. It constitutes a percentage of audited returns in total returns filed. The data is obtained from IRS Commissioner’s Annual Report for the period 1959 - 1980, Transactional Records Access Clearinghouse, Syracuse University for the period 1981-2000, and U.S. Treasury Inspector General for Tax Administration (TIGTA) for the period 2001-2008 (TIGTA, 2008).
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Transactional Records Access Clearinghouse, Syracuse University
Copyright 2014
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