Taxpayer Compliance Research - Various articles and publications on research about taxpayer behavior in complying with the tax laws have been assembled into one central location within Tax Stats. This new area includes materials about compliance measurement and tax gap (i.e., how much tax is not paid voluntarily and timely), as well as materials about the determinants of taxpayer compliance. (September 2004) See the data at the URL http://www.irs.gov/taxstats/article/0,,id=129014,00.html
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