Une analyse des facteurs reliés au sentiment d’insécurité en milieu carcéral

Depuis longtemps, le sentiment d’insécurité suscite l’intérêt des chercheurs en sciences sociales. En milieu carcéral, ce phénomène est encore peu étudié. Les différentes études arrivent à des résultats incohérents par rapport aux facteurs reliés au sentiment d’insécurité des détenus. Les différentes façons de conceptualiser et de mesurer ce phénomène apparaissent souvent comme une des causes de l’incohérence des résultats obtenus. La présente étude a comme objectif général d’approfondir les connaissances sur le sentiment d’insécurité des incarcérés et présente les objectifs spécifiques suivants: (1) dresser un portrait quantitatif du sentiment d'insécurité en tenant compte de ses dimensions affective, cognitive et comportementale; (2) estimer le taux de victimisation dans les pénitenciers canadiens du Québec; (3) analyser les facteurs reliés aux différentes dimensions du sentiment d'insécurité; (4) analyser l’interrelation entre les différentes dimensions du sentiment d’insécurité. Afin d’atteindre ces objectifs, les données recueillies auprès de 293 détenus de dix pénitenciers québécois ont été analysées. Des analyses descriptives ont été utilisées pour documenter le sentiment d’insécurité des détenus en tenant compte de différentes dimensions. Des analyses bi variées et multi variées ont permis d'identifier les facteurs individuels et contextuels en relation significative avec les différentes dimensions du sentiment d’insécurité. Des modèles de régression hiérarchisée ont permis d’analyser l’interrelation entre les différentes dimensions du sentiment d’insécurité, en tenant compte de l’influence de facteurs individuels et contextuels. Les résultats ont révélé un niveau d’insécurité peu élevé et variable parmi la population carcérale et aussi que les différentes dimensions du sentiment d’insécurité étaient affectées par différents facteurs et qu'elles étaient partiellement inter reliées.

Criminal achievement and offender self-efficacy

La notion de réussite criminelle a essentiellement été définie au moyen de l’indicateur objectif des gains monétaires. Si l’idée selon laquelle l’argent est au coeur de la réussite professionnelle fait l’objet d’un large consensus social, il semble improbable que les gains monétaires permettent à eux seuls d’appréhender la réussite. Pour mieux comprendre certaines dimensions des carrières criminelles telles que la persistance et le désistement, il paraît utile de se pencher sur la manière dont les criminels définissent leur propre réussite. Il a été établi que l’auto-efficacité, soit la croyance que possède un individu en sa capacité à accomplir une tâche, permet de prédire plusieurs dimensions des carrières légitimes. À partir de la théorie sur l’auto-efficacité, ce mémoire examine de quelle manière se forme l’auto-efficacité criminelle. Nous soutenons que les perceptions relatives à la réussite criminelle sont affectées par des facteurs semblables à ceux qui jouent dans le développement de l’auto-efficacité légitime. Nous partons de l’hypothèse que les criminels forgent leur auto-efficacité à partir de quatre sources d’expérience : les réussites personnelles, l’apprentissage vicariant, la persuasion sociale et les états physiologiques. Il est également avancé que certaines caractéristiques individuelles et environnementales ont un impact significatif sur le développement de l’auto-efficacité criminelle. Sur la base d’entrevues auprès de 212 délinquants, nos résultats indiquent que l’auto-efficacité criminelle est une construction complexe fondée sur les caractéristiques individuelles et environnementales, ainsi que sur les expériences criminelles personnelles. Nous discutons de l’impact éventuel de ces conclusions sur l’appréhension de la persévérance et du désistement dans les carrières criminelles.

Les manifestations d’agressivité chez les jeunes contrevenants suivis par le Centre jeunesse de Montréal – Institut universitaire

Rapport de stage présenté à la Faculté des études supérieures en vue de l’obtention du grade de maîtrise (M. Sc.) en criminologie

Le programme cognitif-comportemental au CJM-IU : l'effet du degré d'exposition au programme sur l'ampleur des troubles de comportement des adolescentes six mois après leur admission au CJM-IU

L’implantation de programmes probants dans les milieux d’intervention peut comporter son lot de difficultés pour les gestionnaires ainsi que les intervenants en contexte de réadaptation pour adolescents. En effet, les contraintes auxquelles peuvent être confrontés les milieux de pratique mènent parfois à la modification des programmes, ceci en vue de faciliter leur implantation. Il devient alors important de documenter ainsi qu’identifier l’effet des éléments associés à la fidélité d’implantation lorsque les programmes d’intervention sont évalués. En plus d’évaluer l’effet du degré d’exposition au programme cognitif-comportemental implanté dans les unités d’hébergement du Centre jeunesse de Montréal – Institut universitaire (CJM-IU) sur l’ampleur des troubles de comportement des adolescentes, ce mémoire propose une nouvelle piste de recherche. Puisque la recherche empirique ne permet pas encore d’identifier les conditions selon lesquelles il serait possible de modifier les programmes d’intervention qui sont adoptés dans le contexte de la pratique, cette étude propose d’élaborer une logique d’exposition au programme qui s’inspire des principes d’intervention efficace élaborés par Andrews et ses collègues (1990). Cette approche permettrait d’adapter le niveau d’intervention aux caractéristiques de la clientèle, et ce, tout en s’assurant de l’efficacité du programme cognitif-comportemental. L’échantillon de cette étude est donc constitué de 74 adolescentes hébergées au CJM-IU pour une durée de six mois. Les résultats indiquent d’abord que les activités du programme cognitif-comportemental ont été appliquées de façon plutôt irrégulière et bien en deçà de la fréquence initialement prévue, ce qui rend bien compte des difficultés à implanter des programmes en contexte de pratique. Les résultats suggèrent aussi une diminution de l’ampleur des troubles de comportement six mois après l’admission au CJM-IU pour les adolescentes qui étaient caractérisées par une ampleur des troubles de comportement plus marquée au moment de leur admission et qui ont complété un plus grand nombre d’auto-observations durant leur placement.

Aggression and accountability : how caregivers and law enforcers cope

Objectif. L’objectif est de comprendre comment les intervenants en relation d’aide et les agents des forces de l’ordre composent avec la violence au travail et le stress lié à l’imputabilité. Un cadre théorique basé sur l’identité professionnelle est proposé afin de comprendre la modulation de la santé psychologique au travail et testé via le Professional Quality of Life des intervenants en protection de la jeunesse. Les facteurs de prédiction de la banalisation de la violence au travail et des impacts psychologiques de cette banalisation sont également étudiés. Méthodologie. Un sondage mené auprès d’un échantillon représentatif constitué de 301 intervenants en protection de la jeunesse a permis d’examiner le Professional Quality of Life. Les effets de l’exposition à la violence en milieu de travail, à l’exposition au matériel traumatique et du stress lié à l’imputabilité sur la fatigue de compassion ont été analysés à l’aide d’équation structurelle. Les effets indirects attribuables au genre, au soutien organisationnel perçu, à l’adhésion à l’identité professionnelle, aux stratégies d’adaptation et à la confiance en ses moyens pour gérer un client agressif ont été mesurés. Pour l’examen des facteurs de prédiction de la banalisation de la violence au travail, les résultats d’un sondage mené auprès de 1141 intervenants en relation d’aide et des forces de l’ordre ont été analysés à l’aide de régression linéaire. L’analyse des réponses des 376 intervenants de cet échantillon ayant rapporté avoir été perturbé par un acte de violence au travail a permis de mesurer l’impact de la banalisation sur les conséquences psychologiques suite à une victimisation au travail. Les effets indirects attribuables à la banalisation de la violence ont été mesurés. Des analyses différenciées en fonction du sexe ont également été menées. Résultats. L’exposition à la violence, le sentiment d’imputabilité et l’évitement amplifiaient la fatigue de compassion chez les intervenants en protection de la jeunesse sondés. Les attitudes masculines, l’adhésion à l’identité professionnelle, la confiance en ses moyens pour gérer les clients agressifs l’atténuaient. Quant aux facteurs de prédiction de la banalisation de la violence au travail, les participants masculins étaient plus enclins que les femmes à la normaliser. Les agents des forces de l’ordre percevaient davantage la violence comme tabou que les intervenants en relation d’aide. Les facteurs organisationnels avaient tous un effet négatif sur le tabou entourant la violence au travail. Finalement, l’âge, les victimisations antérieures, les blessures graves et percevoir la violence au travail comme un tabou augmentaient le nombre de conséquences psychologiques suite à une victimisation. Les analyses différenciées en fonction du sexe ont identifié des facteurs de prédiction spécifiques aux hommes et aux femmes. Implications. Lors de déploiement de stratégies organisationnelles afin d’aider les employés à gérer avec les stress liés au travail, les organisations doivent considérer l’identité professionnelle de leur travailleur ainsi que des différences en fonction du sexe et du genre.

D’un système à l’autre : facteurs de risque d’incidence LSJPA chez les jeunes pris en charge en protection de la jeunesse en raison de troubles de comportement

Le but premier des services de protection de la jeunesse est de mettre fin à une situation de compromission et d’éviter que celle-ci ne se reproduise. Cependant, une meilleure connaissance des facteurs de risque d’incidence LSJPA chez les jeunes pris en charge en raison de leurs comportements problématiques permettrait de mieux identifier et ainsi, d’adapter les interventions chez ceux se révélant être les plus à risque de délinquance juvénile. La présente étude propose donc de décrire l’ampleur et le risque d’incidence c’est-à-dire, l’application d’une sanction ou d’une mesure en vertu de la LSJPA chez ces jeunes et de déterminer, parmi les facteurs associés au jeune et ceux inhérents à l’intervention, quels en sont les meilleurs prédicteurs. Pour ce faire, des données clinico-administratives des 16 centres jeunesse du Québec ont été utilisées. Ainsi, tous les enfants et adolescents dont le dossier a été fermé à la suite d’une première intervention en protection de la jeunesse en raison de troubles de comportement entre le 1er janvier 2005 et le 31 décembre 2009 ont été observés (N = 6 630). Des analyses de survie (modèle Kaplan-Meier) ainsi que des régressions de Cox ont été effectuées. Les résultats indiquent qu’un jeune pris en charge en raison de troubles de comportement a 39,7% de risque de migrer vers les services judiciaires pour adolescents dans les cinq années qui suivent la fermeture de son dossier. Sans grande surprise, les garçons présentent un plus grand risque que leurs homologues féminins. Il appert également que le risque d’incidence varie en fonction du sexe et de la présence de maltraitance lors de la prise en charge initiale. De plus, les facteurs associés à l’usager lui-même semblent avoir un impact plus important sur l’incidence que ceux associés à la prise en charge. Aussi, la récurrence dans les services de protection en raison de troubles de comportement mais également en raison de nouveaux éléments liés à la maltraitance sont au nombre des éléments à surveiller avec beaucoup d’attention puisqu’ils sont fortement liés à une migration vers la LSJPA. Les implications cliniques sont discutées et une ouverture sur de futurs travaux est faite.

Design and evaluation of the parent education component of a comprehensive violence prevention project in middle schools

Low parental monitoring is related to youth risk behaviors such as delinquency and aggression. The purpose of this dissertation was to describe the development and evaluation of a parent education intervention to increase parental monitoring in Hispanic parents of middle school children.^ The first study described the process of intervention mapping as used to develop Padres Trabajando por la Paz, a newsletter intervention for parents. Using theory, empirical literature, and information from the target population, performance objectives and determinants for monitoring were defined. Learning objectives were specified and a staged social-cognitive approach was used to develop methods and strategies delivered through newsletters.^ The second study examined the outcomes of a randomized trial of the newsletter intervention. Outcome measures consisted of a general measure of monitoring, parent and child reports of monitoring behaviors targeted by the intervention, and psychosocial determinants of monitoring (self-efficacy, norms, outcome expectancies, knowledge, and beliefs). Seventy-seven parents completed the randomized trial, half of which received four newsletters over an eight-week period. Results revealed a significant interaction effect for baseline and treatment for parent's reports of norms for monitoring (p =.009). Parents in the experimental condition who scored low at baseline reported increased norms for monitoring at follow-up. A significant interaction effect for child reports of parental monitoring behaviors (p =.04) reflected an small increase across baseline levels in the experimental condition and decreases for the control condition at higher baseline scores. Both groups of parents reported increased levels of monitoring at follow-up. No other outcome measures varied significantly by condition.^ The third study examined the relationship between the psychosocial determinants of parental monitoring and parental monitoring behaviors in the study population. Weak evidence for a relationship between outcome expectancies and parental monitoring behaviors suggests further research in the area utilizing stronger empirical models such as longitudinal design and structural equation modeling.^ The low-cost, minimal newsletter intervention showed promise for changing norms among Hispanic parents for parental monitoring. In light of the importance of parental monitoring as a protective factor for youth health risk behaviors, more research needs to be done to develop and evaluate interventions to increase parental monitoring. ^

Patterns of care and outcomes for pregnant inmates and their infants in Texas state prisons: Epidemiologic and ethnographic analyses

Female inmates make up the fastest growing segment in our criminal justice system today. The rapidly increasing trend for female prisoners calls for enhanced efforts to strategically plan the correctional facilities that address the needs of this growing population, and to work with communities to prevent crime in women. The incarcerated women in the U.S. have an estimated 145,000 minor children who are predisposed to unique psychosocial problems as a result of parental incarceration.^ This study examined the patterns of care and outcomes for pregnant inmates and their infants in Texas state prisons between 1994 and 1996. The study population consists of 202 pregnant inmates who delivered in a 2-year period, and a randomly sampled comparison cohort of 804 women from general Texas population, matched on race and educational levels. Both quantitative and qualitative data were used to elucidate the inmates' risk-factor profile, delivery/birth outcomes, and the patterns of care during pregnancy. The continuity-of-care issues for this population were also explored.^ Epidemiologic data were derived from multiple record systems to establish the comparison between two cohorts. A significantly great proportion of the inmates have prior lifestyle risk-factors (smoking, alcohol, and illicit drug abuse), poorer health status, and worse medical history. However, most of these existing risk-factors seem to show little manifestation in their current pregnancy. On the basis of maternal labor/delivery outcome and a number of neonatal indicators, this study found some evidence of a better pregnancy outcome for the inmate cohort when compared to the comparison group. Some possible explanations of this paradox were discussed. Seventeen percent of inmates gave birth to infants with suspected congenital syphilis. The placement patterns for the infants' care immediately after birth were elucidated.^ In addition to the quantitative data, an ethnographic approach was used to collect qualitative data from a subset of the inmate cohort (n = 20) and 12 care providers. The qualitative data were analyzed for their contents and themes, giving rise to a detailed description of the inmates' pregnancy experience. Eleven themes emerged from the study's thematic analysis, which provides the context for interpreting the epidemiologic data.^ Meaningful findings in this study were presented in a three-dimensional matrix to shed light on the apparent relationship between outcome indicators and their potential determinants. The suspected "linkages" between the outcome and their determinants can be used to generate hypotheses for future studies. ^

Assessing residents' readiness to screen for domestic violence: Utilizing the transtheoretical model - stages of change, decisional balance and self-efficacy

Domestic violence is a major public health problem, yet most physicians do not effectively identify patients at risk. Medical students and residents are not routinely educated on this topic and little is known about the factors that influence their decisions to include screening for domestic violence in their subsequent practice. In order to assess the readiness of primary care residents to screen all patients for domestic violence, this study utilized a survey incorporating constructs from the Transtheoretical Model, including Stages of Change, Decisional Balance (Pros and Cons) and Self-Efficacy. The survey was distributed to residents at the University of Texas Health Science Center Medical School in Houston in: Internal Medicine, Medicine/Pediatrics, Pediatrics, Family Medicine, and Obstetrics and Gynecology. Data from the survey was analyzed to test the hypothesis that residents in the earlier Stages of Change report more costs and fewer benefits with regards to screening for domestic violence, and that those in the later stages exhibit higher Self-Efficacy scores. The findings from this study were consistent with the model in that benefits to screening (Pros) and Self-Efficacy were correlated with later Stages of Change, however reporting fewer costs (Cons) was not. Very few residents were ready to screen all of their patients.^

Hepatitis B and C infections in U.S. incarcerated populations: Prevalence and related mortality

Published reports have consistently indicated high prevalence of serologic markers for hepatitis B (HBV) and hepatitis C (HCV) infection in U.S. incarcerated populations. Quantifying the current and projected burden of HBV and HCV infection and hepatitis-related sequelae in correctional healthcare systems with even modest precision remains elusive, however, because the prevalence and sequelae of HBV and HCV in U.S. incarcerated populations are not well-studied. This dissertation contributes to the assessment of the burden of HBV and HCV infections in U.S. incarcerated populations by addressing some of the deficiencies and gaps in previous research. ^ Objectives of the three dissertation studies were: (1) To investigate selected study-level factors as potential sources of heterogeneity in published HBV seroprevalence estimates in U.S. adult incarcerated populations (1975-2005), using meta-regression techniques; (2) To quantify the potential influence of suboptimal sensitivity of screening tests for antibodies to hepatitis C virus (anti-HCV) on previously reported anti-HCV prevalence estimates in U.S. incarcerated populations (1990-2005), by comparing these estimates to error-adjusted anti-HCV prevalence estimates in these populations; (3) To estimate death rates due to HBV, HCV, chronic liver disease (CLD/cirrhosis), and liver cancer from 1984 through 2003 in male prisoners in custody of the Texas Department of Criminal Justice (TDCJ) and to quantify the proportion of CLD/cirrhosis and liver cancer prisoner deaths attributable to HBV and/or HCV. ^ Results were as follows. Although meta-regression analyses were limited by the small body of literature, mean population age and serum collection year appeared to be sources of heterogeneity, respectively, in prevalence estimates of antibodies to HBV antigen (HBsAg+) and any positive HBV marker. Other population characteristics and study methods could not be ruled out as sources of heterogeneity. Anti-HCV prevalence is likely somewhat higher in male and female U.S. incarcerated populations than previously estimated in studies using anti-HCV screening tests alone without the benefit of repeat or additional testing. Death rates due to HBV, HCV, CLD/cirrhosis, and liver cancer from 1984 through 2003 in TDCJ male prisoners exceeded state and national rates. HCV rates appeared to be increasing and disproportionately affecting Hispanics. HCV was implicated in nearly one-third of liver cancer deaths. ^

A phenomenology of crack abuse

The aim of this dissertation is to identify, describe, and explain the common experiences defining the crack abuser's life-world. Its method is phenomenological. Using basic cybernetic premises, a neurophysiologically oriented phenomenological framework concerning the constitution of thoughts, memories, and perceptions is first written. The framework is designed to hypothetically represent the neuropathology of crack abuse within a perspective that prescinds and describes the constitution, flow, and interdependence of experience. After the framework is written, the dissertation outlines the neuro-psychopharmacology of crack abuse and delimits crack abusers as a specific group within the more general population of cocaine users. It then represents the neuropathology of crack abuse within its phenomenological framework and uses the first-person accounts of forty-two crack dependents to actualize a phenomenological sketch of the crack abuser's life-world. The ethnographies afford the possibility of writing a “thick” description of the crack abuser's daily life—one that communicates the substance, order, and subjective and cultural dimensions of the dependent's defining experiences. ^ The dissertation's goals are successfully realized. The framework written and the ethnographies recorded and transcribed, the dissertation is able to identify, describe, and to a certain extent explain some of the common experiences defining the crack abusers life-world. The dissertation concludes that the crack abuser's life-world is organized around three primary and four secondary experiences. His primary experiences include: (1) an almost complete, yet fleeting, satisfaction of the ego's innate insufficiency and sublime, erotic-like stimulation of its core, (2) a fundamental inclination and expansion of the uniquely oriented euphoria-dysphoria dynamic that vivifies and orients the flow of consciousness, and (3) a change in the ego's innate structure. His secondary experiences include: (a) a characteristic aiming of projects, actions, and conduct toward the procurement and consumption of crack, (b) a denigration in the hold of legitimations and institutionalizations on the thematic field, (c) a strict alignment and a contraction in the scope of logical types pointing to the salient experiences within the stock of knowledge, and (d) for some crack abusers, ontological insecurity, despair, and exhaustion. ^

Parental behaviors in child anxiety: An observational study

The increasing awareness of the prevalence, impairment, and long-term consequences of childhood anxiety disorders have led investigators to explore psychosocial factors in the etiology of these disorders. Recent investigations have begun to focus on family-level processes in the etiology and/or maintenance of childhood anxiety disorders, specifically patterns of parent-child interaction. The present study compared parent-child interactions across three problem-solving tasks of clinically anxious children and their mothers versus non-referred children and their mothers in terms of (1) direct observation measures, (2) children's, mothers', and independent observer's subjective ratings, (3) and children's evaluations using videotape-aided thought reconstruction. ^ Results suggested that the mothers of clinically anxious children engaged in fewer positive and more negative parenting strategies as compared to the mothers of non-referred children across three tasks. Although not significant, trends were evident among the subjective ratings reported by the clinically anxious children, mothers, and observer for the global perception indices. When videotape-aided thought reconstruction was used as a cue to elicit children's perceptions of the parent-child interactions, clinically anxious children reported less mother-referent positive statements and more mother-referent negative statements than non-referred children. ^

Identification and characterization of interfering products in fire debris analysis

The purpose of this research was to study interfering products in fire debris analysis, including their identification and characterization. Different substrates were classified, burned, extracted and analyzed in order to identify all the interfering products that they may release. It has been shown that these products come from three different sources: substrate background products, pyrolysis products and possibly combustion products. Different parameters in the creation of these products were evaluated such as the extinguishment process as well as the weathering of the sample prior to the analysis. It has been shown that the presence of these products is not always constant and thus, makes it difficult to extrapolate data to similar cases. Furthermore, some of these products are similar to the ones found in ignitable liquids. Finally, it shows one more time how important it is to collect and analyze control samples in fire debris analysis. ^

Differences in treatment and intervention needs of girls arrested for status versus criminal offenses

The purpose of this research was to explore the differences in factors associated with girls' status and criminal arrests. This study used data from six juvenile justice programs in multiple states, which was derived from the Juvenile Assessment and Intervention System (JAIS). The sample of 908 adolescent girls (ages 13-19) was ethnically and racially diverse (41% African American, 32% white, 12% Hispanic, 11% Native American and 4% Other). A structural equation model (SEM) was analyzed which tested the potential effects of adolescent substance use, truancy, suicidal ideation/attempt, self-harm, peer legal trouble, parental criminal history and parental and non-parental abuse on type of offense (status and criminal) and whether any of these relationships varied as a function of race/ethnicity. ^ Complex relationships emerged regarding both status and more serious criminal arrests. One of the most important findings was that distinct and different patterns of factors were associated with status arrests compared to criminal arrests. For example, truancy and parental abuse were directly associated with status offenses, whereas parental criminal history was directly related to criminal arrests. However, both status and criminal arrests shared common associations, including substance use, which signifies that certain variables are influential regarding both non-criminal and more serious crimes. In addition, significant meditating influences were observed which help to explain some underlying mechanisms involved in girls' arrest patterns. Finally, race/ethnicity moderated a key relationship, which has serious implications for treatment. ^ In conclusion, the present study is an important contribution to research regarding girls' delinquency in that it overcomes limitations in the existing literature in four primary areas: (1) it utilizes a large, multi-state, ethnically and racially diverse sample of justice system-involved girls, (2) it examines numerous co-occurring factors influencing delinquency from multiple domains (family, school, peers, etc.) simultaneously, (3) it formally examines race/ethnicity as a moderator of these multivariate relationships, and (4) it looks at status and criminal arrests independently in order to highlight possible differences in the patterning of risk factors associated with each. These findings have important implications for prevention, treatment and interventions with girls involved in the juvenile justice system.^

Sales tax enforcement: An empirical analysis of compliance enforcement methodologies and pathologies

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. ^ The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.^