Abstract

http://ssrn.com/abstract=1663989
 


 



Voluntary Compliance: ‘This Return Might Be Correct But Probably Isn't’


Bret Wells


University of Houston Law Center

August 23, 2010

Virginia Tax Review, Vol. 29, p. 645, 2010
U of Houston Law Center No. 2010-A-26

Abstract:     
Given the systemic problems created by the tax gap and the public’s desire for greater voluntary tax compliance, this author proposes that existing law should be changed so that taxpayers, tax return preparers, and tax advisors could only endorse a tax position to be taken on a tax return without a risk of an understatement penalty or sanction, as the case may be, if the taxpayer, tax return preparer, or tax advisor, as the case may be, reasonably believed that the tax return position is likely to be sustained.

Number of Pages in PDF File: 51

Keywords: tax return, tax reporting standards, tax accrual workpapers

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Date posted: August 23, 2010  

Suggested Citation

Wells, Bret, Voluntary Compliance: ‘This Return Might Be Correct But Probably Isn't’ (August 23, 2010). Virginia Tax Review, Vol. 29, p. 645, 2010; U of Houston Law Center No. 2010-A-26. Available at SSRN: http://ssrn.com/abstract=1663989

Contact Information

Bret Wells (Contact Author)
University of Houston Law Center ( email )
100 Law Center
Suite 230 BLB
Houston, TX 77204-6054
United States
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