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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


The Comparative Importance of 10 Guiding Principles Relevant to Tax Legislation



Author(s): David L. Carr, Karen J. Davies, Thomas L. Davies

Citation: David L. Carr, Karen J. Davies, Thomas L. Davies, (2018) "The Comparative Importance of 10 Guiding Principles Relevant to Tax Legislation",  Journal of Accounting and Finance, Vol. 18, ss. 8, pp. 18-31

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This paper reports the findings of a 2017 study undertaken to determine taxpayer perceptions about the
relative importance of 10 guiding principles of a good tax system. These perceptions are compared to a
similar study undertaken in 2003 and again in 2007 to see whether changes in taxpayer opinions have
taken place over time. The paper also discusses differences in perceptions about the importance of these principles based on taxpayer political affiliation and ideological philosophy.