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Voluntary compliance - 1 dictionary result
TaxDefense.com
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Voluntary Compliance

An assumption or principle that taxpayers will comply with tax laws and, more importantly, accurately report their income and deductions honestly.

Investopedia Commentary

This is one of those "ideal world" principles for example, in an ideal world we wouldn't need police officers.

See also: Audit, Income Tax, Loophole, Tax Evasion

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