Date of Award
Spring 2022
Degree Name
Bachelor of Science (BS)
Advisor(s)
Iris Schneider
Abstract
Despite the increasing complexity of the United States tax laws and regulations and the widening of the IRS tax gap, there has been little to no research published regarding the public’s perception of the current tax regime. The IRS in 2019 reported that nearly ninety percent of U.S. taxpayers pay a professional or use software to file their tax returns (Segarra, 2019). This relates to a 2017 study conducted by NPR, which stated that nearly nine in ten Americans believe that the tax code is too complicated (Kurtzleben, 2017). Both figures speak to not only the complexity but also the general knowledge (or lack thereof) of the public on taxation matters. This research seeks to identify the influences of tax awareness and types of tax knowledge on perceived tax fairness to better understand the ways in which voluntary compliance can be increased. This benefits the government, who wants to increase voluntary compliance as it is the most effective means of collecting tax revenues, and it also benefits the taxpayers, who do not want to feel disadvantaged in paying taxes.
Recommended Citation
Richter, Lucy, "The Effects of Tax Awareness, Knowledge, and Perceived Fairness on Tax Compliance" (2022). Gabelli School of Business Honors Thesis Collection. 26.
https://research.library.fordham.edu/gabelli_thesis/26
