Results 241 to 250 of about 595,294 (317)
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The Ethics of Tax Evasion

The Political Morality of the Late Scholastics, 2019
This chapter summarizes the theoretical and empirical literature on the ethics of tax evasion and then proceeds to examine the opinions of 1,483 Brazilians on the issue using the data from the most recent World Values Survey.

semanticscholar   +3 more sources

The Ethics of Tax Evasion: Literature Review

SSRN Electronic Journal, 2020
This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different ...
Aidan Collymore
semanticscholar   +3 more sources

The Ethics of Tax Evasion [PDF]

open access: possibleBusiness and Society Review, 2011
ABSTRACTA wide and growing consensus views taxation as fundamentally coercive in nature. Regardless of the magnitude of the tax or the agents perpetrating it, this fundamental coercive element remains. Tax evasion must consequently be treated as an effort to convert this coercive behavior into voluntary transactions.
David Howden   +4 more
openaire   +1 more source

Impact of Tax Knowledge, Tax Fairness and Religious Ethics on Tax Evasion of Small and Medium Enterprises in Katsina South Senatorial Zone.

UMYU Journal of Accounting and Finance Research, 2023
The study examines the impact of tax knowledge, tax fairness and religious ethics on tax evasion of SMEs in Katsina State. The data of the study was collected from 200 SMEs in Katsina South Senatorial Zone using a structured questionnaire.
Lawal Muhammad   +2 more
semanticscholar   +1 more source

PENGARUH TAX SELF-ASSESSMENT SYSTEM, MONEY ETHICS, DAN RELIGIUSITAS TERHADAP TAX EVASION

Jurnal Analisa Akuntansi dan Perpajakan, 2023
Penggelapan pajak merupakan tindakan wajib pajak yang selalu berusaha untuk meminimalkan beban pajak terutang dengan melanggar ketentuan perundang-undangan perpajakan. Penelitian ini bertujuan untuk menganalisa dan membuktikan secara empiris pengaruh Tax
Tandry Whittleliang Hakki   +2 more
semanticscholar   +1 more source

Money Ethics And Tax Evasion

International Journal of Management Research and Economics, 2023
This research aims to understand the influence of money ethics and tax morale on tax evasion. The population in this study is made up of taxable individuals registered in the KPP Pratama City of Batam, which amounts to 456,984 people.
Merline Yulianti   +2 more
semanticscholar   +1 more source

MORALITAS PAJAK MEMODERASI SELF ASSESSMENT SYSTEM DAN MONEY ETHICS TERHADAP TINDAKAN TAX EVASION PADA KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN

Restitusi : Jurnal Riset Perpajakan, 2023
This research aims to test Tax Morality Moderating the Self Assessment System and Money Ethics Against Tax Evasion Actions at KPP Pratama South Makassar.
M. R. Ramdani, Ismi Ayu Lestari
semanticscholar   +1 more source

Effect of Government Efficiency on Tax Evasion: The Mediating Role of Ethics and Control of Corruption

International Journal of Public Administration, 2022
Drawing on institutional theory, this study tests the effect of government efficiency on tax evasion by considering the mediating role of ethics and control of corruption.
Ahmed Bani‐Mustafa   +3 more
semanticscholar   +1 more source

Jewish Views on the Ethics of Tax Evasion

open access: closedSSRN Electronic Journal, 2004
This chapter summarizes and comments on the ethics of tax evasion from the Jewish perspective. The Jewish literature on this subject, although scant, is consistent in holding that tax evasion is generally- unethical. One hesitates to comment on “the” views of any particular religion, especially when the religion is thousands of years old with vast ...
Robert W. McGee
openalex   +3 more sources

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