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Religiousity Over Law and Tax Compliance [PDF]

, 2011
The purpose of this paper is to analyze religiosity as a factor that potentially affects tax compliance when the law is not properly execute. This paper focuses on tax morale and tax compliance and intends to outline alternative theories and empirical ...
Rajagukguk1, S. M. (Sondang), Sulistianti, F. (Fitri)   +1 more
core  

Tax Morale

Financial law, 2020
openaire   +1 more source

Tax morale in Australia: what shapes it and has it changed over time?

, 2015
Why citizens pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught or penalised.
Murphy, Kristina, Torgler, Benno
core  

COVID-19 and corporate tax avoidance: International evidence. [PDF]

Int Bus Rev, 2023
Athira A, Ramesh VK.
europepmc   +1 more source

Tax morale and (de-)centralization: An experimental study [PDF]

We consider an economy composed of two regions. Each of them provides a public good whose benefits reach beyond local boundaries. In case of decentralization, taxes collected by members of a region are spent only on that region's public good.
Rupert Saugruber, Vittoria Levati, Werner Güth   +2 more
core  

The Impact of E-Filing, Understanding, Morale, Awareness, and Sanctions on Taxpayer Compliance Moderated by Socialization

Indonesian Interdisciplinary Journal of Sharia Economics
Tax revenue continues to increase, but public interest in filing tax returns has not been fully realized, and its use is still very limited due to lack of education. The purpose of this study was to examine the application of E-filing, tax understanding,
Exsa Alfika, Nia Renita Christin, Rita Sugiarti, Agung Yulianto   +3 more
doaj  

What do we really know about the drivers of undeclared work? An evaluation of the current state of affairs using machine learning. [PDF]

AI Soc, 2022
Franic J.
europepmc   +1 more source

Tax Perception: An empirical survey [PDF]

This paper gives a survey of the experimental literature on the perception (bias) of individuals with respect to their own tax burden and its effect on economic decisions. Six strands of literature are discussed: (1) perception of marginal tax rates, (2)
Blaufus, Kay, Fochmann, Martin, Hundsdoerfer, Jochen, Kiesewetter, Dirk, Weimann, Joachim   +4 more
core  

How does progressivity impact tax morale? Experimental evidence across developing countries. [PDF]

J Dev Econ
Hoy C.
europepmc   +1 more source

Reforming nursing reimbursement: direct payment models under Iran's Nursing Service Act in a global context. [PDF]

Cost Eff Resour Alloc
Hatefimoadab N, Jaghargh MT, Abbaszadeh A, Sharafi S, Kianian T, Rezaiye M, Ebadi A.   +6 more
europepmc   +1 more source