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Tax Morale of Immigrants [PDF]
Behavioral SciencesThis study examined how perceived tax–benefit reciprocity and identification with the country explain tax morale of immigrants versus the native-born population, and how immigrants’ tax morale evolves over time.
Nonna Kushnirovich
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A Crime by Any Other Name: Gender Differences in Moral Reasoning When Judging the Tax Evasion of Cryptocurrency Traders [PDF]
Behavioral SciencesTax evasion is a major issue for authorities worldwide. Understanding the factors that influence individuals’ intrinsic motivation to pay taxes, known as their tax morale, is important for improving tax compliance.
Jori Grym +3 more
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The effect of tax morale on tax evasion in the perspective of Tri Hita Karana and tax framing [PDF]
Accounting, 2021 This study aims to analyze the effect of tax morale in the Tri Hita Karana perspective and tax framing on tax evasion. The experimental design is a 2×2 between-subject which are 56 taxpayers of the Balinese people who live in Palu City, Indonesia.
Parwati, Ni Made Suwitri +5 more
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Cogent Economics & Finance, 2022 The article investigates tax morale during different economic milieus, going hand in hand with the introduction of different currency regimes. It was guided by econometric research and data were collected using questionnaires from the 2010–2014 and 2017 ...
Joseph Nyamapheni, Zurika Robinson
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TAX CULTURE AND TAX MORALE: IMPACT ON TAX COMPLIANCE IN UKRAINE
Соціальна економіка, 2021 The purpose of writing this article is to assess the impact of tax culture and tax morale on the tax compliance in Ukraine and to develop recommendations for further transformation of the national tax culture.
Tetiana Stetsenko, Orest Nishcheretov
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Preventing Tax Evasion: The Moral Strength of Taxpayers and The Power of Tax Authorities
Jurnal Akuntansi dan Keuangan, 2023 This study aims to determine the effect of coercive power and the legitimacy of the tax authority on the morale of taxpayers to prevent tax evasion. This study conducts a moderation test to determine the role of tax morale.
Retnaningtyas Widuri +3 more
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Kelaniya Journal of Management, 2023 This study assesses the effect of tax fairness, public governance quality on tax compliance of MSEs in North-Eastern States of Nigeria through tax morale.
Bello, U, Dandago, K.I., Samaila, I. A
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Determinants of tax morale in Spain and Turkey: an empirical analysis
European Journal of Government and Economics, 2014 Tax morale is defined as the intrinsic motivation to pay taxes, and is closely related to tax compliance. Determinants of tax morale need to be investigated for a more comprehensive understanding of tax compliance.
Cevat Bilgin
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The Evolution of Tax Morale in Turkey
Journal of Economy Culture and Society, 2020 The aim of the study is to examine the evolution of tax morale in Turkey within a 22-year period. The data obtained from the World Values Survey were evaluated in the Stata 13 statistics package program. As a result of the analyses through ordered probit
Bahadır Sazak Doğan +1 more
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Integrated Journal of Business and Economics, 2022 The purpose of this study was to examine the direct effect of public service satisfaction, trust in the government and perceptions of corruption on tax morale, the direct effect of tax morale on tax awareness.
Sihar Tambun, Ani Haryati
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