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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
doaj +4 more sources
Governance quality and tax morale and compliance in Zimbabwe’s informal sector
Cogent Business and Management, 2020 Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax ...
Collins G Ntim
exaly +2 more sources
Tax morale, tax compliance and the optimal tax policy [PDF]
Economic Analysis and Policy, 2015 Abstract This paper incorporates the positive relationship between tax compliance and tax morale into the social welfare function and derives the optimal tax policy in the presence of honest taxpayers and tax evaders. The right mix of policy instruments of deterrence for clamping down on tax evasion depends on taxpayers’ morality.
Gaetano Lisi
exaly +2 more sources
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
doaj +2 more sources
Jurnal Akuntansi dan KeuanganInstitutional theory posits that the interaction of governance quality and institutional factors within both organizational and societal contexts shapes tax morale.
Astri Warih Anjarwi
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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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +3 more sources