Results 11 to 20 of about 126,224 (277)
Tax Compliance After the Implementation of Tax Amnesty in Indonesia
SAGE Open, 2020 The Slippery Slope Framework argues that taxpayers’ trust in government and their perceptions of government’s power explain the extent of their tax compliance.
Fany Inasius +3 more
doaj +2 more sources
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
doaj +3 more sources
Determinants of Tax Compliance Behavior: A Case Study in Ethiopia
SAGE OpenPolicymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. This study employs empirical investigation to explore the factors that influence taxpayers’ voluntary and enforced tax ...
Mohammed Adem +2 more
doaj +2 more sources
Cogent Social Sciences, 2023 Based mainly on agency theory, this research examines the impacts of tax enforcement and independent audit on the internal control effectiveness and financial reporting quality in Vietnam enterprises. The data analysis is applied to PLS-SEM.
Quoc Thuan Pham +4 more
doaj +1 more source
Inferring Tax Compliance from Pass-Through: Evidence from Airbnb Tax Enforcement Agreements [PDF]
SSRN Electronic Journal, 2018 Abstract Tax enforcement is especially costly when market participants are difficult to observe. The benefits of enforcement depend crucially on pre-enforcement compliance. We de rive an upper bound on pre-enforcement compliance from the pass-through of newly enforced taxes.
Bibler, Andrew J. +2 more
openaire +3 more sources
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
doaj +1 more source
Optimal Enforcement Policy and Firms' Emissions and Compliance with Environmental Taxes [PDF]
SSRN Electronic Journal, 2004 In a market where firms with different characteristics decide upon both the level of emissions and their reports, we study the optimal audit policy for an enforcement agency whose objective is to minimize the level of emissions. We show that it is optimal to devote the resources primarily to the easiest-to-monitor firms and to those firms that value ...
Inés Macho-Stadler +1 more
openaire +6 more sources
The impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary [PDF]
, 2019 Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country.
Berkics, Mihaly +3 more
core +3 more sources
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
doaj +1 more source
Enhancing tax compliance through coercive and legitimate power of authorities [PDF]
, 2014 Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance.
Gangl, Katharina +3 more
core +2 more sources