| Understanding tax compliance behavior has emerged in numerous research studies as the Internal Revenue Service is challenged to decrease if not closed the existing tax gap with the US federal government moving into the technological changes of the 21st century. The purpose of this quantitative study was to determine the relationship of educational communications on sanctions affecting tax compliance and the relationship of ethical standards of behavioral attitudes toward tax noncompliance. Three scenarios were presented to test the relationship and develop a reliable conclusion. Demographic variables such as gender, age, income bracket, educational background, number of times audited, and filing outcome of filing have been examined with predictable results on compliance behavior. This research study had used descriptive analysis for demographic variables, Pearson's correlation, and the Spearman's rank order tests were employed to test the hypotheses and analyze data. The prediction gathered in this study resulted to a high tax reporting compliance behavior of taxpayers when the source of information comes from the IRS. The research survey analysis had suggested the development of new strategic reliable measures of educating and communicating taxpayers on the complexity of the tax laws as the most effective IRS enforcement approach to increase compliance behavior. |
