So does the chief of taxpayer compliance, James E. Donelson, and Frank Keith, the senior I.R.S. spokesman.

The purpose of the initiative is to improve taxpayer compliance and service by setting professional standards for and providing support to the tax preparation industry.

Disappointment theory has been utilized in examining such diverse decision-making processes as return migration, taxpayer compliance and customer willingness to pay.

The reason is that the revenue authorities, prosecutors and even Federal courts often join to make an example of noteworthy violators as an incentive to voluntary taxpayer compliance.

He recites a litany of changes that he believes will go a long way toward educating the public and subsequently increase the level of taxpayer compliance.

But since 1995 Congress has barred new studies to measure taxpayer compliance by the I.R.S.

In the long-run voluntary taxpayer compliance can yield far more tax dollars, he says.

In 1954, the law carried 14 penalties designed to encourage taxpayer compliance, but it now has 150, he said.

The English and Scottish Institutes have suggested a number of changes to the VAT default surcharges regime, aimed at improving taxpayer compliance.

In addition to overseeing tax law administration, the department is also responsible for enforcing "the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance."