Results 61 to 70 of about 31,812 (195)
SCRUTINIZING TRUST IN AUTHORITIES AND POWER OF AUTHORITIES AS FACETS SHAPING THE MEDITERRANEAN TAX CLIMATE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 Tax literature acknowledges that trust in authorities and power of authorities, as grassroots dimensions of the “slippery slope framework”, influence compliance behavior.
LARISSA BǍTRÂNCEA +2 more
doaj
The Camel's Nose Is in the Tent: Rules, Theories, and Slippery Slopes [PDF]
Slippery slopes have been the topic of a spate of recent literature. In this Article, the authors provide a general theory for understanding and evaluating slippery slope arguments (SSAs) and their associated slippery slope events (SSEs).
Rizzo, M.J.
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Power and Trust as Determinants of Tax Compliance Costs
International Journal of Applied Research in Business and ManagementCompliance with tax laws by taxpayers is fundamental to the collection of tax revenue. Taxpayers can either comply voluntarily or they can be forced by a revenue authority to comply.
Heinrich Dixon +2 more
doaj +1 more source
Tax Climate in the National Press: A New Tool in Tax Behaviour Research
Journal of Social and Political Psychology, 2018 Given the inherently hidden nature of tax evasion, research on tax compliance can be challenging. By drawing on the ‘slippery slope’ framework, which suggests that the tax climate in a society can vary on a continuum between antagonistic and synergistic,
Edoardo Lozza, Cinzia Castiglioni
doaj +1 more source
A BIRD’S EYE VIEW ON CITIZENS’ TRUST IN AND POWER OF TAX AUTHORITIES IN EAST AND SOUTH ASIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 In tax behavior research, “slippery slope” framework represents an important instrument of assessing compliance, based on its two dimensions: trust in authorities (citizens’ perceptions regarding authorities’ disposition to work for the sake, safety ...
LARISSA BĂTRÂNCEA
doaj
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
JatiThis study explores the dynamics of voluntary and enforced tax compliance strategies among individual and corporate taxpayers in the MSME sector in Malang City through the lens of the Extended Slippery Slope Framework (eSSF) and Smart Governance.
Hendi Subandi +2 more
doaj +1 more source
On the importance of a drawn sword: Christian thinking about preemptive war—and its modern outworking [PDF]
, 2007 This is the author's PDF version of an article published in Journal of the Society of Christian Ethics© 2007.This article discusses the just war tradition.This article was submitted to the RAE2008 for the University of Chester - Theology, Divinity and ...
Clough, David, Stiltner, Brian
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Jurnal Ilmiah AkuntansiThis study explores the role of digital tax services, cooperative compliance, and fiscal policy in mitigating tax avoidance within the framework of behavioral tax compliance theory.
Dian Sulistyorini Wulandari +2 more
doaj +1 more source
Free Will, Self‐Creation, and the Paradox of Moral Luck [PDF]
, 2019 How is the problem of free will related to the problem of moral luck? In this essay, I answer that question and outline a new solution to the paradox of moral luck, the source-paradox solution.
Mickelson, Kristin M.
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