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Tax morale and fairness in conflict an experiment [PDF]
Journal of Economic Psychology, 2019 Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced. Yet voluntary compliance is reduced if participants learn
Engel, C., Mittone, L., Morreale, A.
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Voluntary tax compliance behavior of individual taxpayers in Pakistan
Financial Innovation, 2021 Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes. For many developing countries like Pakistan, the state authorities are still having difficulty to achieve tax compliance ...
Ibn e Hassan, Ahmed Naeem, Sidra Gulzar
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Jurnal Ekonomi dan Bisnis Airlangga, 2011 Tax avoidance is part of tax planning that intended to maximize profits or income after taxes by decreasing the tax burden. This study aims to examine the relationship between tax morale-ethical and tax avoidance intentions of taxpayers in Surabaya, as ...
Mienati Somya Lasmana, Heru Tjaraka
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Assessment of fiscal effort and voluntary tax compliance in Peru
Revista Finanzas y Política Económica, 2020 This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential.
Aldo Fabricio Ramirez-Zamudio +1 more
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Tax Morale and Tax Mentality in Slovenia
Our Economy, Journal of Contemporary Issues in Economics and Business, 2014 The economic and financial crisis, which resulted in budget deficits in several countries, was the most evident cause generating authorities’ and researchers’ interest in the decisive factors influencing the behavior of individuals and corporations in tax matters.
Stanko Čokelc, Ana Križman
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Tax Morale and Public Sector Revenues in Baltic Countries
STEPP: Socialinė Teorija, Empirija, Politika ir Praktika, 2019 This article investigates issues behind households’ tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries.
Virgilijus Rutkauskas
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Rebuilding Trust, Restoring Compliance: An Experimental Study of Tax Morale among Young Taxpayers [PDF]
Financial Markets, Institutions and RisksImproving voluntary tax compliance has become a critical challenge for developing economies, where limited enforcement capacity often constrains the effectiveness of traditional deterrence-based tax policies.
Lili ERINA +2 more
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Tax Morale, Tax Evasion and the Shadow Economy [PDF]
, 2011 Under which conditions is moral justification of taxation possible? This question does not only interest philosophers and economists from a scientific point of view, but can have considerable practical relevance as well because the willingness of citizens to pay taxes may depend upon whether they consider taxation to be morally justified or not.
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Scientax, 2023 One of the reasons Indonesia's tax ratio has yet to reach its target is the informal sector and tax avoidance. The individual's desire to pay or avoid taxes is related to tax morals. This study aims to determine the effect of trust in the government, trust in tax administration, national pride, the likelihood of being caught in tax evasion efforts, and
Rama Daneshwara, Riko Riandoko
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Jurnal Ilmiah AkuntansiDespite increased understanding of factors influencing tax compliance, such as tax morale, religiosity, and nationalism, significant gaps remain in how these factors, when moderated by accounting literacy, translate into actual compliance rates.
Natasya Putri Rahmalia +3 more
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