ABSTRACT
This book analyses taxpaying and tax collecting from a relational perspective. Together the chapters provide insight into how each side in this relationship perceives the other, what each expects and what each gives at a time when the tax authority is moving from a command and control mode of operation to one that is more responsive to the environment in which it must operate. The focus has been on compliance, that is, the extent to which taxpayers do what is expected of them and are prepared to cooperate with the authority. But if taxpayers offer compliance, what does the tax authority offer in return?
