Browsing Masters Dissertations by Thesis Supervisor "Gupta, Ranjana"
Now showing items 1-3 of 3
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The Application of Penalties for Tax Evasion by the New Zealand Courts
(Auckland University of Technology, 2022)The main objective of this research was to investigate the reasons for the variations in punishments imposed for the evasion of different types of taxes. Previous studies have found that tax evaders are treated less harshly ... -
Tax Amnesties and Their Potential Application in New Zealand in 2018 – a Critical Literature Review and Hypothetical Case Analysis
(Auckland University of Technology, 2018)This study examines the strengths and weaknesses of various tax amnesties. This has been done by examining different tax amnesties around the world, and to identify factors which have contributed towards their success or ... -
Taxpayers’ Attitudes Toward Tax Compliance in Developed and Developing Countries: A Critical Review of the Literature
(Auckland University of Technology, 2017)Objectives and contributions. The main objective of this research was to provide a review and synthesis of the published literature concerning taxpayers’ attitudes toward tax compliance in developed and developing countries. ...