Results 221 to 230 of about 1,855 (243)

Tax Compliance in a Decentralized System: The Impact of Trust and Enforcement

Publius: The Journal of Federalism
Abstract Tax morale, a key driver of tax compliance, is believed to be strongly influenced by institutional trust. If decentralization fosters trust in government, we would expect higher levels of voluntary compliance in a decentralized context.
José María Durán-Cabré, Alejandro Esteller-Moré   +1 more
openaire   +1 more source

Possibilities for and limits to enforcing tax compliance measures on ‘irregular’ workers

Journal of Sociology, 2013
This article is a contribution to ongoing studies of tax compliance by Australian taxi-cab operators and their drivers. The limits of the dominant academic literature and the industry-specific legislation on tax conformity will be assessed. The article’s core premise is that social and economic activities (legal and illicit) of cab drivers are embedded
openaire   +2 more sources

Socio-legal approaches to the enforcement of tax compliance in Nigeria

2020
This article is about the negative attitude to compliance in Nigeria and how  to resuscitate it. Nigeria has a very low rate of tax compliance. One of the  causes of this is over dependence on revenue from oil and other related factors. With the decline in oil revenue, it has become imperative for  government to harness the tax sector in
openaire   +1 more source

Tax compliance behavior of taxpayers in Ethiopia: A review paper

Cogent Economics and Finance, 2023
Esmael Abdu
exaly  

Cultural tightness, trust, and power in enforcing tax compliance

Economic and Political Studies, 2023
openaire   +1 more source

Enforced versus voluntary tax compliance: The “slippery slope” framework

Journal of Economic Psychology, 2008
Erik Hoelzl, Erich Kirchler, Íngrid Wahl   +2 more
exaly  

Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework

European Journal of Law and Economics, 2011
Stephan Muehlbacher, Erich Kirchler, Kirchler Erich   +2 more
exaly  

Voluntary and Enforced Tax Compliance: Evidence from Small and Medium-sized Enterprises in Indonesia

Advances in Taxation, 2019
Fany Inasius
exaly  

Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context

International Review of Economics, 2019
Eduardo Flores, Reinaldo Guerreiro
exaly  

Corporate tax compliance: Is a change towards trust-based tax strategies justified?

Journal of International Accounting, Auditing and Taxation, 2018
Roland F Speklé
exaly