TAXPAYER ETHICSPaying tax: deterren

TAXPAYER ETHICS
Paying tax: deterrence theory?
A generally held belief and one upon which the Self Assessment tax system in the United Kingdom relies for its success, is that the taxpayer’s fear of being detected while evading tax, will ensure that they will comply with tax law. The Self Assessment legislation has introduced penalties for the late filing of tax returns and a system of random audit of tax returns. Both these new measures have been heavily publicised in the Inland Revenue’s media campaigns.

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WAJIB PAJAK ETIKA
Membayar pajak: teori pencegahan
A keyakinan umum dan satu di mana sistem pajak Self Assessment di Inggris mengandalkan untuk sukses, adalah bahwa ketakutan wajib pajak dari yang terdeteksi sementara menghindari pajak, akan memastikan bahwa mereka akan mematuhi pajak hukum. Undang-undang Self Assessment telah memperkenalkan hukuman untuk pengajuan keterlambatan pengembalian pajak dan sistem audit acak pajak. Kedua langkah-langkah baru telah dipublikasikan besar-besaran dalam kampanye media Inland Revenue ini.