TAXPAYER EDUCATION A KEY STRATEGY IN ACHIEVING VOLUNTARY COMPLIANCE THESIS STATEMENT Taxpayer compliance is multi faceted measure as one appealing way to define taxpayer compliance is to consider three distinct types of compliance: payment compliance; filing compliance; and reporting compliance. Promoting voluntary compliance offers significant benefits to environmental enforcement organizations as they confront the formidable challenge of assuring compliance. This challenge is best addressed through a mix of voluntary and compulsory strategies to bring about complying behavior. The gap between the regulated universe and available enforcement resources, the growing importance of corporate environmental management, and the movement toward pollution prevention are compelling reason to invest in promoting voluntary compliance. Various environmental agencies have recognized these developments and moved toward new approaches which promote voluntary compliance. Continued progress toward de...