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Tax compliance and behavioral responses to taxes
This dissertation is composed of three articles that examine the subject of tax avoidance from different angles. The first article focuses on the effectiveness of regulations that aim to increase tax compliance. Using a survey of 10,000 individual taxpayers, it is shown that increasing the quality of service interaction between the tax administration ...openaire +1 more source
Tax Behavior: Compliance and Evasion
2016Tax behavior, both compliance and evasion, are important for taxpayers and the tax authority. Paying taxes is not popular for most people. Traditionally, taxpayers and the tax authority play the “cops and robbers” power game of distrust, policing, and control. A modern approach is the “clients and services” approach with more trust between parties. The
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Investment Behavior and Tax Policy
Marine Resource Economics, 1998This paper concerns the behavioral modeling of the aggregated capital dynamics in the Danish fishing fleet. The emphasis is placed on testing the impact of the after-tax user cost of capital and aggregated profit on capital dynamics in the fishing fleet.
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The Interplay among Tax Specialists, Corporate Tax Behavior, and Tax Accrual Quality
2022openaire +1 more source
Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior
International Journal of Public Administration, 2021exaly