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1-2 of 2
Keywords: tax compliance
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Journal Articles
The Taxation of Virtual Currency and Does Recent Guidance Do Enough?
Available to Purchase
The ATA Journal of Legal Tax Research (2025) 23 (1): 1–17.
Published: 01 May 2025
... A. Burton. 27 09 2023 30 05 2024 03 06 2024 2025 individual taxation virtual currency tax compliance Virtual currency “is a digital representation of value that functions as a medium of exchange, a unit of account, and/or a store of value [and] in some environments...
Journal Articles
Improving Use-Tax Compliance by Decreasing Effort and Increasing Knowledge
Available to Purchase
The ATA Journal of Legal Tax Research (2013) 11 (1): 1–18.
Published: 01 March 2013
...Christopher R. Jones; Yuyun Sejati ABSTRACT We explore two remedies that could help states improve use-tax compliance. The first remedy is designed to reduce the amount of effort an individual must exert to pay the use tax by having the vendor give the individual an option to pay the use tax...