Results 121 to 130 of about 792,305 (264)
Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification [PDF]
The paper explores whether a social learning model helps explain the observed conformity and compliance with social norms after the unification of Germany.
Bin Ding, Benno Torgler, Lars P. Feld
core
Neurophysiological Methods in Accounting and Finance
Journal of International Financial Management &Accounting, EarlyView.ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley +1 more source
Education and the Shadow Economy: A Panel Cointegration Analysis
Kyklos, EarlyView.ABSTRACT This study examines the impact of education on the shadow economy across 132 countries over the period 1991–2020. To this end, panel cointegration and panel error‐correction models are employed. The results of the panel cointegration tests indicate a stable long‐term relationship among the selected variables.
Salvatore Ciucci
wiley +1 more source
The Effect of Ramadan on Tax Compliance: Empirical Evidence on Religiosity and Tax Morale
Kyklos, EarlyView.ABSTRACT This study examines how religiosity and tax morale affect voluntary and enforced tax compliance by comparing Ramadan and non‐Ramadan periods in Turkiye (Isparta). Data collected from a Turkish taxpayer sample were evaluated using multiple regression analysis.
Suleyman Dikmen
wiley +1 more source
Tackling the illegitimate under-reporting of salaries in Southeast Europe: some lessons from a 2015 survey in Bulgaria, Croatia and FYR Macedonia [PDF]
Eastern Journal of European Studies, 2017 To tackle the illegitimate employer practice of under-reporting salaries, the conventional deterrence policy approach seeks to increase the penalties and risk of detection.
Colin C. WILLIAMS, Josip FRANIC
doaj
Kyklos, EarlyView.ABSTRACT Survey responses to environmental policy instruments may capture perceived behavioral effectiveness rather than abstract normative approval. This paper examines how environmental concern and information channels are associated with the selection of fines and incentives as measures that could encourage more frequent separate waste collection ...
Giuseppe di Liddo +3 more
wiley +1 more source
Tax progressivity and taxing the rich in developing countries: lessons from Latin America. [PDF]
Oxf Rev Econ Policy, 2023 Bergolo M +2 more
europepmc +1 more source
Tax Morale and Institutions [PDF]
, 2005 This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal institutions in Switzerland, a country where participation rights
openaire +2 more sources
Navigating Digital Transformation? The Guiding Role and Socialization Processes of Change Agents
Public Administration, EarlyView.ABSTRACT This article investigates the role of internal change agents in advancing digital transformation within public sector organizations. In response to the complexities of digitalization, these change agents guide their peers in adopting technology and bridging the gap between strategy and implementation. We draw on an 18‐month diary study (N = 68,
Caroline Fischer, Jessica Breaugh
wiley +1 more source
Cogent Social SciencesUnderstanding the psychological factors influencing tax compliance is essential for optimising tax revenues and maintaining economic stability. Existing research reveals fragmented findings, with different psychological determinants emphasised across ...
Ika Rahma Susilawati +3 more
doaj +1 more source