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Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale [PDF]
The traditional economic approach to tax evasion does not appear to be particularly successful in explaining the extent of tax compliance. It is often argued that reciprocity norms which establish a fiscal exchange between the state and the citizens ...
Bruno S. Frey, Lars P. Feld
core
Tax compliance and tax morale : a theoretical and empirical analysis [PDF]
, 2007 The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax
Torgler, Benno
core
British Journal of Educational Psychology, EarlyView.Abstract Background On‐task behaviour in the classroom, which partly relies on inhibitory control, contributes to academic achievement. Physical activity has much potential to facilitate on‐task behaviour due to its positive association with inhibitory control.
Melanie Berger +4 more
wiley +1 more source
THE FACTORS AFFECTS TAX MORALE: THE SAMPLE OF SAKARYA UNIVERSITY
Sakarya Üniversitesi İktisat Dergisi, 2012 Tax morale, which is defined as an intrinsic motivation to pay taxes voluntarily, is influenced by many factors such as demographic, economic or socio-cultural.
Kadriye İzgi Şahbaz, Naci Tolga Saruç
doaj
The Effect of Traffic Congestion on Labour Investment Efficiency
European Financial Management, EarlyView.ABSTRACT The study examines the effects of headquarters‐city traffic congestion on labour investment efficiency. The results indicate that firms headquartered in congested cities may engage in inefficient labour investment decisions. Further analysis indicates that the inefficiency is associated with both overinvestment and underinvestment in labour ...
Rajib Chowdhury
wiley +1 more source
The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence [PDF]
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion.
Halla, Martin
core +2 more sources
TAX CULTURE: A BIG STEP TOWARD VOLUNTARY TAX COLLECTION
Iustinianus Primus Law Review, 2023 Governments of all countries have introduced various taxes, being that they are the main source of public revenues that finance public expenditures. At the same time, the taxpayers are looking for ways to pay as little tax as possible.
Gordana Ilić Popov
doaj
With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy [PDF]
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to those who are close to the problems and give them a direct
Christoph A. Schaltegger +2 more
core
, 2004 This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and ...
Torgler, Benno
core +1 more source
Financial Accountability &Management, EarlyView.ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley +1 more source