Results 11 to 20 of about 1,855 (243)
Tax governance in compliance: The role of motivational postures and behavioral intentions [PDF]
Problems and Perspectives in ManagementGovernments are working toward cultivating a culture of tax compliance, recognizing that taxpayers exhibit diverse motivations for fulfilling their tax obligations, resulting in varying levels of reported tax compliance.
Lidija Hauptman +2 more
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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 ...
Demin, Alexander V. +1 more
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Shadow Economy and Tax Morality: Is There A Difference Between Genders?
Mednarodno Inovativno Poslovanje, 2019 One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and ...
Birgit Burböck
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Enforcing Tax Compliance: To Punish or Persuade? [PDF]
Economic Analysis and Policy, 2008 A long standing debate has existed between those who believe deterrence-based enforcement strategies work for gaining compliance from offenders and those who believe gentle persuasion and cooperation is more effective. This article is concerned with the issue of how to best deal with offenders so as to increase support for the law and lower the rate of
openaire +2 more sources
Tax compliance and enforcement in the pampas evidence from a field experiment [PDF]
Journal of Economic Behavior & Organization, 2013 Tax evasion is a pervasive problem in many countries. In particular, some developing countries do not collect even half of what they would if taxpayers complied with the written letter of the law. The academic literature has not been oblivious to the need to explain why people pay (or do not pay) taxes.
Lucio Castro, Carlos Scartascini
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Cap-and-trade or carbon taxes? The feasibility of enforcement and the effects of non-compliance [PDF]
International Environmental Agreements: Politics, Law and Economics, 2006 One of the proposed alternatives to Kyoto’s cap-and-trade approach is a regime based on an internationally harmonized carbon tax. In this paper, we consider and compare the enforcement problems associated with a tax regime and a cap-and-trade regime, respectively. The paper tries to convey two main points.
Jon Hovi, Bjart Holtsmark
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Frontiers in Psychology, 2019 Tax compliance involves a decision where personal benefits come at the expense of society and its members. We explored the roles of procedural and distributive justice and citizens’ perceptions of the tax authority’s power in stimulating voluntary tax ...
Marius van Dijke +3 more
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Journal of Social and Political Psychology, 2013 Research on tax behaviour or attitudes towards tax evasion has rarely taken into account the political preferences of taxpayers. The present research aimed to explore the relationship between political ideology and attitudes toward tax compliance within ...
Edoardo Lozza +3 more
doaj +1 more source
Tax Enforcement Tools and Tax Compliance in Ondo State, Nigeria
Academic Journal of Interdisciplinary Studies, 2019 Abstract This study assessed the effectiveness of tax enforcement tools as panacea for improving tax compliance and overall tax income in the Ondo State, Nigeria. Survey research design was adopted using primary data sourced through administration of structured questionnaire on 150 selected respondents from among staff of Federal Inland Revenue Service
Rotimi Oladele +4 more
openaire +1 more source
Trust and power in digital tax compliance: Evidence from E-commerce
Social Sciences and Humanities OpenThis study examines how trust in tax authorities and perceived power influence voluntary and enforced tax compliance among Indonesia's e-commerce taxpayers, a fast-growing yet underexplored group in the digital economy.
Fany Inasius +2 more
doaj +1 more source