Results 31 to 40 of about 595,294 (317)
Tax Ethics and Tax Evasion, Evidence from Greece
, 2018 Tax evasion involves the deliberate act of noncompliance to tax legislation and the disregard of tax payments from the citizens. Moreover, many citizens do not directly violate tax legislation, but avoid paying taxes by taking advantage the lack of ...
George Drogalas +3 more
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The Ethics of Tax Evasion: A Survey of Hispanic Opinion [PDF]
SSRN Electronic Journal, 2007 In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled "The Moral Obligation of Paying Just Taxes". His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue (tax evasion is always unethical, sometimes unethical or ...
Robert W. McGee, Arsen Djatej
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Avoiding evasion: medical ethics education and emotion theory [PDF]
Journal of Medical Ethics, 2004 Beginning with an exemplary case study, this paper diagnoses and analyses some important strategies of evasion and factors of hindrance that are met in the teaching of medical ethics to undergraduate medical students. Some of these inhibitions are inherent to ethical theories; others are connected with the nature of medicine or cultural trends.
Carlo Leget
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Ethics of Tax Evasion, The case of Albania
2015 UBT International Conference, 2015 Emirjeta Kandri, Agim Mamuti
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Does Religiosity Reduce Tax Evasion? Empirical Research Based on Gender and Education
Akrual: Jurnal Akuntansi, 2022 Tax evasion in Indonesia there are still many cases, even though the law clearly regulates taxation procedures, there are still many taxpayers who do not carry out their obligations by taking tax evasion measures.
Widiyanti Kurnianingsih +1 more
doaj +1 more source
Investigating behavioral economics in tax evasion decision making phenomenon: a tax crime scenario approach [PDF]
تصمیم گیری و تحقیق در عملیات, 2023 Purpose: Most tax policies are based on how taxpayers make decisions based on classical economic models. However, studies show that conventional decision-making models, which are designed without socio-psychological foundations and based only on economic
Najme Esmaeil Darjani +2 more
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Penggelapan pajak yang dimoderasi religiusitas intrinsik
Jurnal Akuntansi Aktual, 2022 This study aims to investigate the impact of money ethics and Machiavellian on tax evasion, moderated by religiousity. From the questionnaires of 70 individual taxpayers in Bogor, this study demonstrated that money ethics affect tax evasion, while ...
Nathasia Priskila +2 more
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The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable [PDF]
Облік і фінанси, 2023 Taxes form 85% of Indonesia's state budget revenues. Based on the importance of tax discipline, the government has implemented various tax reforms to increase tax revenue targets.
Muliani Mangngalla’ +2 more
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Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance
Jurnal Akuntansi dan Keuangan, 2021 This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner
Arfah Habib Saragih +1 more
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Business Ethics and Leadership, 2022 Many governments worldwide are concerned about tax evasion and avoidance, which has been studied extensively over the years. The primary goal of this research is to convey Albanian citizens’ and taxpayers’ perspectives on tax evasion, avoidance, and ...
Oltiana Muharremi +2 more
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