The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers [PDF]
Religions, 2016 The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion.
Serkan Benk +3 more
doaj +5 more sources
A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework [PDF]
Data in Brief, 2023 The datasets included in this article come from a survey carried out on a group of Polish students and self-employed entrepreneurs and were originally created for studies on tax behaviour under the slippery slope framework.
Larissa M. Batrancea +3 more
doaj +2 more sources
A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
Financial Innovation, 2022 The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes.
Larissa M. Batrancea +18 more
doaj +2 more sources
DOES PERCEIVED GOVERNMENTAL EFFICIENCY IN MANAGING TAX MONEY DRIVE COMPLIANCE? EVIDENCE FROM A TAX GAME [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 Tax compliance, i.e. citizens’ disposition to pay taxes either voluntary or enforced, is an extremely importanttopic at any moment, but mostly when governments have to finance public goods with few tax money.
BĂTRÂNCEA LARISSA-MARGARETA +2 more
doaj +2 more sources
UNEARTHING THE PURPORTS OF TRUST IN AUTHORITIES AND POWER OF AUTHORITIES IN THE LATIN AMERICAN TAX CLIMATE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 In tax behavior research field, two dimensions compiling the “slippery slope framework” are regarded as main drivers of compliance, i.e., perceived trust in authorities and perceived power of authorities.
LARISSA BǍTRÂNCEA +2 more
doaj +2 more sources
Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework
Journal of Accounting and InvestmentResearch aims: This research aims to scrutinize the influence of factors impacting voluntary tax compliance and enforced tax compliance using the variables of power of authorities and trust in authorities. Design/Methodology/Approach: This study employed
Afrizal Tahar, Bandi Bandi
doaj +2 more sources
Tax Compliance and its Enforcement Instruments: Russian Approach [PDF]
Journal of Siberian Federal University. Humanities & Social Sciences, 2021 The absence of a tax compliance theory in the Russian doctrine predetermined the objectives of the study – the search for promising tools to achieve the willingness of taxpayers to comply with the tax legislation voluntarily, as well as determining the place of coercive measures against taxpayers in order to ensure tax compliance in the Russian ...
Alexander V. Demin +1 more
openaire +1 more source
Evaluating compliance gains of expanding tax enforcement
Economica, 2023 AbstractThis paper demonstrates how tax administrations can evaluate future compliance gains from risk‐based tax enforcement that audits all taxpayers above a risk threshold. Expanding tax enforcement in this setting means reducing the audit threshold.
Knut Løyland +3 more
openaire +1 more source
Optimal performance reward, tax compliance and enforcement [PDF]
Economic Theory Bulletin, 2015 This paper incorporates the incentives of tax inspectors into an equilibrium model of tax compliance and enforcement when the taxpayers' true income is private information (adverse selection) and the effort of tax inspectors to verify reported income is unobservable (moral hazard).
Kotsogiannis, C, Serfes, K
openaire +2 more sources
Indonesian Journal of Business and Entrepreneurship, 2020 This study aims to analyze the scale of the power of the tax authority, trust and the fairness of the tax system for the voluntary compliance of the individual taxpayers who have businesses.
Atik Djajanti
doaj +1 more source