Document Type

Thesis

Date of Award

Spring 1989

Degree Name

Master of Science (MS)

Department

Psychology

First Advisor

James L. Eubanks

Second Advisor

John Dugan

Third Advisor

Dennis M. Dennis

Abstract

This study was conducted to determine if tax compliance training provided to small employers within the first six months of business would increase (a) compliance with tax laws and/or (b) usage of State tax saving programs and services. A study group of 54 new employers who received training was compared to a comparison group of 56 employers by tracking tax compliance and Employment Security Department program usage for the second and third quarters, 1988. No significant differences were established between groups for the usage of Employment Security programs. Although no significant difference was found between the study and comparison groups for the timeliness component of tax compliance for the second quarter, a third quarter comparison showed greater compliance for the study group. The significant difference evidenced in the third quarter may suggest a promising trend of improved compliance over time for the employers receiving tax compliance training.

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